Murabaha sale is one of the suitable methods for Islamic banks to finance various economic activities, and it’s a widely used methods, it represents between 70% to 90% from total internally and externally Islamic banks operations. The importance of the research seems to be both theoretical and practical, Murabaha sale is an important bank system because it meets the requirements for Muslims community in dealing with legitimate sale that is free from suspicions against usurious dealings in non-Islamic banks. When approving the work in Islamic banking in Iraq there were no rules states on Murabaha sales system, even the article (530) of the Iraqi civil law that states the sales of trust including Murabaha sale did not state its detailed provisions and did not state the pillars and their implications. Murabaha sale is a legal system that draws the general frame and specify the rules to be observed in daily dealings in the Islamic banks, as the rest of sales licensed by Islamic law for benefits in exchange for its prohibition to the other sales which is clearly corrupting by dealing with it. The comparative method was adopted by comparing between the Islamic sects together and with the laws in force to reach a compatible result that is compatible with the legal legislation and does not contradict the opinions of the fuqaha. Keywords: Murabaha, Islamic banking, buy order, Murabaha sale