D.C. A/C

Demand Credit Account.

Dain/ Dayn

Loan, due, receivable, debt.

Dhaman al- amal

liability underlying a partnership formed on the ba­sis of labor, where the partner is liable for performing the contract or completing the work accepted by either partner.

Dhaman al-mal

liability for the debts of the partnership; the usual form of liability underlying all partnerships, especially one formed based on wealth.

Dhaman al-talaf

liability for damaging or destroying property ac­cepted by the partnership for value-added work.

Dhaman al-thaman

liability underlying a partnership formed on the basis of credit-worthiness where each partner is liable, jointly and severally, for paying the prince of goods bought on credit.

Dar ul-harb

Enemy territory not under the jurisdiction of a Muslim state.

Dar ul-Islam

Area under the jurisdiction of the Muslim state.

Dharb fil-ardh

Receivables; the term does not apply to cash loans for which the word qard is used; see qard.

Dharurah

Necessity. A principle used for permitting forbidden things in case of duress or extreme hardship.

Dhimam

see sharikat al-dhimam.

Diminishing Musharkah

This kind of Musharkah used as a mode of financing where a partner can redeem his share / share having a put option or call option.

Dirham tijariyah

Currency accepted by the traders as valid for commercial transactions amongst them although it did not meet the conditions laid down for currency.

Dirham

Name of a unit of currency, usually a silver coin, used in the past in several Muslim countries and still used in some Muslim countries, such as Morocco and United Arab Emirates.

Diyah

Blood money of an unintentional killing or injuries.