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Currently, the legitimacy of Islamic banking practices is restricted to the compliance of Islamic banks operations with the procedures and contractual requisites as approved by the Sharī‘ah boards while ignoring the Islamic economic philosophy of promoting equity, fairness and distributive justice. Since the Islamic banking ought to follow ethical values drawn from tenets of Qur’ān and Sunnah, the overall goal of Islamic law to which the Islamic banks, too, are subservient, is to promote ma╖āle╒ derived from maqā╖id al-Sharī‘ah. Given this, the Islamic banks are obliged to extend welfare for the benefit of the society in addition to watching their business interests. In their juristic personality, Islamic banks are bound to undertake the welfare objectives on behalf of all those who provide them the financial resources. It, therefore, becomes worthwhile to evaluate the practices of Islamic banks in terms of their contribution to the society based on well-defined theoretical parameters. In order to extract such parameters, this paper attempts to develop a theoretical framework that provides holistic approach, including welfare pursuits, to help evaluating Sharī‘ah legitimacy of Islamic banking practices in Pakistan. The framework is expected to be helpful outlining future outlook of Islamic banking in the country by enhancing legitimacy of their practices.

Muhammad Khaleequzzaman, Muhammad Tahir Mansoori, Dr. Abdul Rashid. (2016) Sharī‘ah Legitimacy of Islamic Banking Practices in Pakistan - An Evaluation, Journal of Islamic Business and Management, Volume 6, Issue 1.
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