Murabaha is a financing arrangement in which the bank sells commodities to the customer at a price comprising the original purchase cost plus an agreed profit margin. Under this structure, the bank first purchases the underlying commodities and subsequently sells them to the customer at a disclosed sale price consisting of the cost price, which is equivalent to the financing amount, plus the agreed profit amount. The customer then repays the Murabaha sale price in instalments over the agreed financing period, in accordance with the terms and conditions of the Murabaha financing agreement.