Ijara financing is considered one of the most ingenious banking methods ever developed to meet the multiple and specific needs of a large number of customers. The sales and leaseback contract is probably at the forefront of all ijara contracts that promise quick and simple solutions for those who need money ready. In fact, the simplest of all ijara contracts, simply ijara, is a form of operating leasing agreement in which the owner of the property or asset continues to exercise property rights, bears the costs of maintaining the assets and also bears the risks arising from its use. This is a short-term contract by which the tenant can opt out of the agreement at any time, albeit after notice. The total cost of equipment or assets is not depreciated during the first period of the agreement. In this agreement, the person who needs immediate money sells an asset or property that he owns to the bank. He then rents it back for a fixed period and pays the bank`s rent for the use of the asset. However, the bank now holds the assets; At the end of the term of the contract, it transfers ownership to the client. It is one of the most frequently concluded ijara contracts and is favoured by companies that are seeking financing to finance their equipment, machinery and certain forms of capital assets such as land and buildings. This form of ijara contract has many similarities to the conventional form of the financing lease. In its most basic form, the operational leasing contract includes a bank that leases an asset or property to an individual or a commercial entity and, in turn, receives, at intervals set in the contract, a predetermined amount of rent. According to Sharia scholars and analysts at the Islamic bank, this is the purest form of Ijara contracts, because it is closest to the ideals established by the classical form of the ijara agreement. One of the most privileged forms of all ijara contracts in the field of housing finance, Ijara-Musharaka or mating Ijara Mudaraba, both parties contribute to the justice of the partnership in a certain pre-established report.