Moral values constitute the core and essence of Islamic law and its noblest aims. In financial transactions, they remain clearly present and integral to the field. They are present as moral parameters that guide the individual in financial dealings, clarifying the conduct expected of him and the obligations incumbent upon him. In this way, these values remain active in financial dealings, guiding individuals to conduct their transactions properly and in accordance with them.
This study aims to demonstrate the high standing accorded to values and ethics in Islamic law in general, and their particular place in the domain of financial transactions. Islamic law does not regard values and ethics merely as recommended virtues and commendable manners in the aggregate. Rather, they are present and influential controls and standards in human life, and they are especially influential in financial dealings. The study draws on a number of models and examples that demonstrate the importance of values in various financial transactions.