Ikrimah narrates about Sayyiduna Abdullah bin Abbas (may Allah be pleased with them both) that he disliked that a man should buy something, then return it and give back some dirhams along with it. This is evidence that cancelling a sale (iqalah) is a dissolution of the sale; so it is permissible only at the original price. As for the tawliyah sale (resale at cost), it is a sale; al-Hasan, Muhammad bin Sirin and Ata' bin Abi Rabah said so. Likewise, in our view, partnership (sharikah) is (a sale), so neither is permissible in a salam sale before taking possession, because the hadith has stated: "There is no sale of wheat until it has been taken into possession."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب البيوع / 11133