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▪ Build or manufacture the istisna’ asset must be performed by the

seller himself, the seller may carry out the project either by himself

or by appointing another party or by both of them jointly.

▪ The seller may fulfil his obligation to deliver the istisna’ asset by

sourcing the istisna’ asset from the market.

▪ The time of delivery of the istisna’ asset must be determined and

agreed upon by the contracting parties at the inception of istisna’

contract.