The functioning of the Islamic financial system is governed by Islamic law. However, it is important to point out that one cannot understand the operating principles of Islamic law on the basis of laws and methods of analysis used in conventional finance. Indeed, it is a financial system which has its own origins and which is based directly on religious precepts. Thus, if one wishes to adequately apprehend the different functioning mechanisms of Islamic finance, one must above all realize that it is the result of the influence of religion on morality, then of morality on law. , and finally economic law leading to finance.