What is the required cost declaration for a Murabaha sale when two partners initially purchase an item jointly and one subsequently buys out the other's share?
Chapter on Selling the Musarrah (Animal with milk retained in udder)
Al-Mughni
Book of Sales
Primary text
If two individuals jointly buy an item for twenty, and one offers them twenty-two for the whole, and one partner buys out the other's half for that price, the remaining partner must declare the cost price as twenty-one in a subsequent Murabaha sale. This is the position stated by Imam Ahmad and Al-Nakh'i. The justification is that the first half was purchased for ten, and the second half was purchased for eleven, totaling twenty-one.
Supporting text
Al-Sha'bi suggested selling based on twenty-two because the dirham used to purchase the second half was already secured by the partner. However, the prevailing view aligns with the calculation showing the cost as twenty-one.