Fatwas of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) play an important role in shaping sharia-based economic and business practices in Indonesia (Radliyah et al., 2018). These fatwas act as normative guidelines for various sharia institutions although, in the context of Indonesian formal law, they are not recognised as a binding source of law ((Awaluddin & Febrian, 2020); (Setyaningsih, 2022)). Based on Law No. 12/2011 on the Formation of Legislation, fatwas are not included in the hierarchy of applicable sources of law. This situation poses a challenge for DSN-MUI fatwas, which are often the main reference for Islamic financial and business institutions. According to research by Atmo Prawiro, this condition is problematic because, on the one hand, DSN-MUI fatwas have a wide influence in the practice of Islamic economics, while on the other hand, formal recognition of fatwas as a source of law is still limited (Prawiro, 2016).

Although not recognised in Article 7 of Law No. 12 Year 2011, Article 8 paragraph (1) of the law provides an opportunity for DSN MUI fatwas to be adopted by certain institutions, making them formally recognisable regulations (Susilawati et al., 2023). In addition, Law No. 21/2008 on Sharia Banking explicitly strengthens the position of DSN MUI fatwas (Usman, 2022) by stipulating that sharia principles applied in banking activities must refer to MUI fatwas (Imaniyati & Adam, 2017). The Constitutional Court also confirmed this position by assessing that the formulation of sharia principles through fatwas is proportional and appropriate to create conformity with Islamic law in the context of national law. This shows that although structurally fatwas are not referred to as a source of law, the adoption of fatwas by regulators allows for binding power in the scope of Islamic economics, bridging between sharia norms and positive legal regulations (Zein, 2018).

The DSN-MUI fatwa not only serves as a religious guide, but also provides guarantees and legal certainty for Indonesian Muslims who want to carry out economic activities according to sharia principles (Syahputra & Armayani, 2020), as mandated in Article 28D paragraph (1) of the 1945 Constitution which guarantees the right to legal certainty. This fatwa was formulated through the participation of scholars and experts specialising in Islamic economics (Al-Hakim, 2019) as well as involving various inputs from related institutions, which makes it representative from various perspectives. The DSN-MUI fatwa thus strengthens the position of sharia law in economics and business by providing guidance and certainty for all stakeholders (Handayani et al., 2023). According to the theory of Islamic law, the role of fatwa in the modern context is crucial as it enables the adaptation of Islamic law to contemporary social needs, thus the DSN MUI fatwa creates harmony between sharia norms and modern economic practices in Indonesia (Musadad et al., 2023).

The process of fatwa determination by the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) involves classical legal methodology formulated by previous scholars as the main foundation (Rahmi et al., 2024). The approaches used include nas qat'i, qauli, and manhaji. The nas qat'i approach is used when the law sought is explicitly contained in the Qur'an or hadith. If the answer is not found in the qat'i text, the qauli and manhaji approaches are applied (Mukhlishin et al., 2018). The advantage of this method lies in the principle of flexibility that allows the renewal of Islamic law according to the conditions of contemporary society without deviating from the basic teachings of religion. The nas qat'i approach is relevant when the rules taken from the Qur'an or hadith remain in line with the context of the times and the needs of society.

The qauli approach is used when there are answers from the opinions of previous jurists written in classical books (mu'tabarah) with ‘illah that are still relevant. If an existing opinion is deemed unsuitable for current conditions or the ‘illat has changed, then the opinion is reviewed through i'adat an-nazar (review). If the existing qaul does not meet contemporary conditions, DSN-MUI turns to the manhaji approach, which involves methods such as al-jam'u wa al-taufiq (finding the meeting point of opinions), tarjih (choosing the strongest opinion), ilhaq (relating new issues to similar cases), and istinbat (taking the law with certain rules such ilhaq as qiyas and istislah) (Amin, 2017). Methods such as tarjih and qiyas broaden the horizons and flexibility of Islamic law, allowing DSN MUI fatwas to remain relevant and applicable amid social and economic changes (Mubarak & Mahfudz, 2024).

In addition, the manhaji approach also includes the istinbat method as a last resort, which allows DSN MUI to formulate new laws through consideration of public maslahat (masalih ‘ammah) and sharia objectives (maqasid al-shari'ah). This Istinbat includes techniques such as qiyasi, istislahi, istihsani, and sadd al-dhara'i that help find legal solutions in cases that do not have direct answers in classical references. Al-Ghazali in al-Mustasfa emphasised the importance of paying attention to maslahat as the core of Islamic law. By considering maslahat and the objectives of sharia, the DSN MUI fatwa seeks to prioritise the general benefits for the Islamic community in Indonesia. This approach not only preserves sharia principles but also reflects the openness of Islamic law to respond to the development of contemporary economic and social needs (Amin, 2017).

The term makharij fiqhiyyah comes from two syllables, namely: makharij and fiqhiyyah. The word makhārij is the plural form of the word makhraj, which comes from the root kharaja-yakhruju-khurūjan, meaning ‘exit’ (Munawwir, 1997). Linguistically, makhraj ism al-makan, which refers to the place or exit. Meanwhile, the word fiqhiyyah comes from the word faqiha-yafqahu-fiqhan, which means understanding or comprehension (Munawwir, 1997). In Islamic terminology, fiqh refers to the knowledge of the practical rulings of syarak that are taken and extracted from detailed arguments (Al-Jurjani, 1405). Therefore, makhārij fiqhiyyah can be interpreted as a solution or way out in matters of fiqh or Islamic law. This term was popularised by KH. Ma'ruf Amin (former chairman of MUI and chairman of DSN-MUI) when he was appointed as an honorary professor (Prof. (HC) at UIN Maliki Malang on 24 May 2017 (Amin, 2017).

Makharij fiqhiyyah in the context of the DSN-MUI fatwa istinbath method refers to the principle of ‘fiqh solution’ or ‘legal solution’ designed to provide convenience for Muslims in dealing with complex contemporary issues (Fakhrina, 2021). This principle is used to find a middle ground that does not deviate from sharia but still considers the specific situation faced by the community (Rahmi et al., 2024). In fatwa making, makharij fiqhiyyah is applied to ensure that the decisions taken by DSN-MUI can fulfil the practical needs of the ummah without neglecting the basic principles of Islamic law. For example, as stated by Prof. Hasanudin as the chairman of BPH DSN-MUI Central when interviewed, that when there is a dilemma in economic or financial practices, this method allows the fatwa issued to remain relevant and in accordance with sharia, but flexible enough to be applied in a modern context.

According to Prof. Hasanudin, DSN-MUI applies makharij fiqhiyyah through a methodology that includes various approaches, such as taysir (convenience), emergency, and maslahah (general benefit), with the aim of maintaining a balance between classical texts and contemporary needs. This method also takes into account the conditions and realities of society, which are in line with the principle of maqasid al-shari’ah, which is the main objective of sharia that includes protecting religion, soul, mind, offspring, and property (Mubarak & Mahfudz, 2024). There are four kinds of Makharij fiqhiyyah: taysir manhaji, tahqiq al-manath, i'adah al-nazhar, tafriq al-halal ‘an al-haram (Amin, 2017).

The first is taysir manhaji or "methodological leniency" method emphasizes selecting lighter legal opinions while adhering strictly to sharia methodology, aiming to balance ease with the integrity of Islamic principles. This approach, employed by DSN-MUI in fatwa issuance, prioritizes solutions that align with maslahat (benefit) and sharia ethics without compromising foundational Islamic values. Drawing on insights from scholars like Al-Ghazali, Ibn Hajar al-Asqalani, and Ibn Qayyim, this method ensures fatwas remain practical and contextually relevant while grounded in rigorous scholarly analysis. It seeks to avoid superficial leniency, emphasizing prudence and long-term societal benefits, thereby preserving sharia's credibility and addressing contemporary challenges effectively (Amin, 2017).

Second, the tahqiq al-manath method, a crucial aspect of Islamic legal reasoning, involves analyzing whether a law’s rationale (‘illah) applies in a specific context by evaluating special circumstances. For example, Caliph Umar ibn Khattab’s decisions, such as withholding zakat from muallafatu qulubuhum or suspending theft punishments during famine, illustrate its application in adapting laws to societal needs. Advocated by KH Ma’ruf Amin, this method ensures Islamic law remains responsive, balancing maqasid al-shariah (law's objectives) like welfare and justice with contemporary realities. Its adaptability preserves sharia's relevance, ensuring laws address community needs without compromising foundational principles (Amin, 2017).

Third, the i'adah al-nazhar method, or re-examination, reviews past scholarly opinions to assess their relevance in current contexts, allowing for flexibility in Islamic law. It evaluates previously weaker (marjuh) or abandoned (mahjur) opinions to determine if they now better address contemporary needs, ensuring adaptability while adhering to maqasid al-shari’ah (sharia objectives). This approach balances excessive leniency (mutasahhil) and rigidity (mutasyaddid), ensuring functionality and relevance in modern society. Rooted in principles like maslahah (public good), as highlighted by al-Syatibi, it maintains sharia’s integrity while meeting societal changes, fostering a pragmatic and dynamic Islamic legal framework (Amin, 2017).

Fourth, the tafriq al-halal ‘an al-haram method, which separates halal from haram, is seen by DSN-MUI as less suitable for the economic sector but applicable to food contexts, especially when substances are inseparably mixed. In such cases, mixed items are considered haram. For economic matters, where haram elements arise from acquisition methods (li ghairih) rather than substance ('ain), funds must be separated based on their source, allowing halal portions for use while allocating non-halal portions for public welfare like sadaqah. This aligns with maqasid al-shari’ah by prioritizing public good while maintaining ethical financial integrity and sharia compliance (Amin, 2017).

Research related to the taysir manhaji method has been reviewed in several previous studies, although it has not been the main discussion, but only part of a broader discussion on fatwas and Islamic economic jurisprudence. Rahman Helmi in his research discusses the manhaj fatwa in Islamic economic law in Indonesia, highlighting how methodological approaches are used in the determination of economic fatwas (Helmi, 2018). A similar study was also conducted by Dedi, Athoillah Islamy, and Abdul Aziz Harahap, who discussed the priority fiqh paradigm in Islamic economic fatwas, showing how the principle of flexibility is applied in various Islamic economic cases in Indonesia (Dedi et al., 2022).

Faizi and Mohd Sollehudin Bin Shuib in their research highlighted the flexibility of DSN-MUI ijtihad in responding to the dynamics of modern markets and the needs of contemporary Islamic economics (Faizi & Shuib, 2021). Jaih Mubarok and Shaifurrokhman Mahfudz in their research focus on examining the istinbath methodology used by DSN-MUI in issuing fatwas, emphasising the integration between classical principles of Islamic fiqh and contemporary needs, through the intiqa'i/takhyiri, maslaha, and makharij ijtihad approaches, to ensure the relevance and flexibility of Islamic law in facing modern economic and social challenges in Indonesia (Mubarak & Mahfudz, 2024).

Another study by Amirullah, Athoillah Islamy, and Hamzah focuses on moderation in muamalah fiqh, particularly in the context of the fatwa of the National Sharia Council (DSN) (Amirullah et al., 2022). This study emphasises that DSN-MUI fatwas tend to take a moderate approach in order to adjust to the growing social and economic realities. Meanwhile, Musthofa Syukur and Zainul Muin Husni highlight the models and approaches in contemporary family law fatwas used by moderate scholars, revealing how the dynamics of fatwa methodology in family law develop in a modern context (Syukur & Husni, 2022).

Furthermore, Uum Ummul Muhimmah in her research discusses the construction of KH. Ma'ruf Amin's Islamic economic thought, which is an important part of the discourse on Islamic economic fatwa methodology in Indonesia (Muhimmah et al., 2022). Dwi Novaria Misdawati and Athoillah Islamy in their study reviewed idealism and realism in the paradigm of Islamic economic fatwa, highlighting the balance between sharia principles and practical needs in society (Misdawati & Islamy, 2022). In addition, Nispan Rahmi and her team examined the methodological procedures in determining DSN-MUI fatwas related to Islamic economics and finance (Rahmi et al., 2024). These studies show that although the taysir manhaji method has become part of the approach in sharia fatwas, specific studies that discuss it in depth are still limited. Jaih Mubarok and Hasanudin in their research discuss the dynamics of fatwas on Islamic financial products issued by DSN-MUI, highlighting how fatwas adapt horizontally between fatwa institutions and vertically in relation to national regulations, in order to ensure harmony between sharia principles and the needs of the Islamic financial industry in Indonesia (Hasanudin, 2024).

From these various literature reviews, it can be found the difference between the author's research and previous studies, where in this study the author will conduct an in-depth analysis of the taysir manhaji method in the formation of DSN-MUI fatwas, which has not been specifically discussed in previous studies. This study makes a novel contribution by examining how this method bridges the gap between classical fiqh and modern financial practices, and offers flexibility in the application of Islamic economic law without compromising the maqasid al-shari'ah principle. In addition, this study highlights how the taysir manhaji method allows the DSN-MUI to accommodate innovations in Islamic financial products, such as green sukuk, Islamic insurance, and digital banking, while maintaining compliance with Islamic law.

Overall, the taysir manhaji method (in addition to other methods: tafriq al-halal ‘an al-haram, i'adah al-nazar, and tahqiq al-manat) used in DSN-MUI fatwas plays an important role because it provides legal guidance for Islamic Financial Institutions (LKS) in the form of fatwas that answer various contemporary economic issues (Helmi, 2018). This study aims to further examine the role of the taysir manhaji method in the development of Islamic economic law in Indonesia through DSN-MUI fatwas. The study will also identify how the approach has successfully provided solutions that are not only in line with sharia principles but also relevant to modern business needs. With this analysis, it is hoped that this study can contribute to a deeper understanding of the flexibility of sharia law as well as inspire more progressive fatwa policies that support the growth of the Islamic economy in Indonesia.

Linguistically, the term taysir manhaji consists of two syllables, namely taysir and manhaji. The word taysir linguistically means ease as opposed to ta'sir which means complication. In terms, taysir is implementing the minimum sharia provisions, namely fulfilling the pillars and conditions. Nu'man Jughaim as quoted by Hasanudin stated that the principle of taysir in Islamic law is obtained inductively (istiqrai) from an examination of the many legal provisions stipulated by the Qur'an and as-sunnah, as well as some explicit statements from both sources (Hasanudin, 2024).

Manhaji consists of two syllables, namely manhaj and ya nisbah, which linguistically means thariq, meaning path, way, method (Anis, 1972). In terms, manhaji is the way of thinking, methods and rules of determining the law (Mustofa, 2009). So if the words taysir and manhaji are combined into one, it means implementing the provisions of sharia law in a minimalist manner but still in line with the mu'tabar methodology of istinbath ahkam. In simple terms, it can be understood that the taysir manhaji method is choosing an opinion that is light but still in accordance with the rules, not just easy and easy but contrary to the rules of shara'.

In a more detailed meaning, the taysir manhaji method is a method of formulating an Islamic law (fatwa) by taking the basis of legal opinions that do not burden mahkum alaih (the subject of law/Muslims), but it is still based on the correct method of formulating Islamic law. In other words, a fatwa must rest on the basis of a legal opinion that is solutive, applicable, but does not contradict the established method of formulating Islamic law (sharia) (Amirullah et al., 2022).

The use of the taysir manhaji method is based on the fact that not all problems can be solved only by adhering to the opinions contained in the mu'tabarah books. This is because some issues may be completely new and undiscussed, or even though they have been discussed by previous scholars, there are still many new issues that continue to emerge and develop. Leaving a problem unanswered simply because there is no text or opinion in the mu'tabarah books, or because it has not been said, practised or used by the salaf scholars, is not correct. Hence, the taysir manhaji method is needed to answer increasingly complex and complicated issues.

However, the use of this method must be done with caution and moderation. That is, overdoing it in providing convenience is not justified as it may lead to underestimation. The taysir manhaji method aims to prevent fatwas from being passed without following clear guidelines. Sometimes, a problem is answered only on the pretext of need, benefit, or sharia objectives without clear boundaries, which reflects an excessive attitude or ifrathi. Conversely, in making a fatwa, it is also necessary to avoid a negligent attitude, which is not giving an answer to the problem on the grounds that there is no qath'i text or opinion in mu'tabarah books, or because it has never been said, practised, or used by previous scholars, because this attitude is a rigid attitude or tafrithi (Amin, 2017).

In principle, the taysir manhaji method as stated by KH Ma'ruf Amin is intended to avoid fatwas being passed without following guidelines. It is not uncommon for a problem to be answered with a mitigating fatwa that only considers the benefit aspect and ignores the methodological suitability (al-manhaj). In our view, this should not be done because it has the potential to fall into looking for light matters (tatabbu' al-rukhash) which is prohibited in Islamic sharia (Amin, 2017).

As a method rooted in the two main sources of Islamic teachings—the Qur'an and Sunnah—the taysir manhaji approach adheres to foundational shari‘ah principles while allowing for contextual adaptation. This method ensures that legal rulings remain relevant and applicable across different socio-economic contexts, particularly in Indonesia, where the diverse and dynamic nature of financial transactions necessitates a flexible yet principled legal framework. The principle of raf‘ al-haraj (removing hardship) is a key component, allowing legal interpretations to facilitate ease without compromising shari‘ah integrity. Additionally, the incorporation of maqasid al-shari‘ah (the objectives of Islamic law) ensures that rulings derived through this method not only comply with textual sources but also align with broader considerations of justice, public welfare (maslahah), and economic stability. Through this approach, the taysir manhaji method, as applied by DSN-MUI, bridges the gap between classical fiqh and contemporary financial practices, enabling Islamic economic law to evolve while upholding its core ethical and legal standards.

Raf'ul haraj is an effort to eliminate everything that causes excessive hardship to one's body, soul, or property, both now and in the future (Sabri, 2014). The rule of raf' al-haraj is the main foundation for the taysir manhaji method in fiqh, which is rooted in the principle of الضَّرَرُ يُزَالُ (al-dharar yuzal) which means ‘the hardship must be removed’. This principle is reflected in several Qur'anic verses such as QS al-Hajj (22):78, QS al-Baqarah (2):185, QS an-Nisa (4):28, and QS al-Inshirah (94): 5. These verses underlie the formation of rules such as الْاَخْذُ بِالْحُكْمِ الْاَخَفِّ (taking the lightest ruling), الأَخْذُ بِالْعِلَّةِ الَّتِي تُوجِبُ حُكْمًا أَخَفَّ (taking the opinion based on the illat that obliges the lighter ruling), and ادْرَؤُوا الحُدُودَ بِالشُّبُهَاتِ (avoiding hudud sanctions in conditions of doubt or weak evidence). These rules indicate an attempt to minimise burdens and harms in the implementation of sharia law.

The Qur'anic verses underlying the raf'ul haraj rule emphasise the importance of providing convenience and avoiding hardship in implementing Islamic law.This gives rise to additional rules such as الأَخْذُ بِنَا فِي الحَدِّ عَلَى المُوجِبِ لَهُ (taking the opinion that rejects the application of the had sanction in certain circumstances) and الأَصْلُ فِي المَنَافِعِ الإِبَاحَةُ (the original law in actions that bring benefit is permissible), and الأَصْلُ فِي المَضَارِّ التَّحْرِيمُ (the basic principle of action that causes harm is haram). These rules reinforce the concept that in certain situations, sharia law should be applied with consideration of ease and relief to avoid harm.

There are a number of circumstances in which it is permissible to take a lenient ruling, namely travelling, maradh (sickness), ikrah (compulsion), nis-yan (forgetfulness), jahl (ignorance), usr wa umumul balwa (general hardship and emergency), and nuqshan (deficient or imperfect) (Uyuni, 2021). Under these conditions, Islamic law provides flexibility through various forms of leniency such as isqath (abrogation), tabdil (replacement), tanqish (reduction), ta'khir (termination), taqdim (precedence), tarkhish (mitigation), and taghyir (alteration) (Norcahyono, 2021). All of these forms of relief aim to reduce the difficulties faced by the ummah in implementing sharia law. With these concessions, Islamic law can be applied more flexibly and humanely, in accordance with the basic principles that emphasise benefit and avoidance of harm.

Rukhshah is a change in the law from something that is difficult (according to the mukallaf) to ease because of an excuse, such as haram becoming halal. Meanwhile, ‘azimah is everything that is prescribed in the form of general laws of Sharia as it was originally intended (Zulfahmi, 2021). The rule of doing what is possible in relation to the perfection (tamm) and imperfection (naqish) of an action is an integral part of the concepts of ‘azimah and rukhsah. When it is not possible to achieve perfection in an action due to imperfections, the ruling is modified to make it easier or lighter, known as taysir. The law that has been given this relief is called rukhsah. In the literature of fiqh rules (Iswandi, 2014) this principle is expressed in the rule مَا لَا يُدْرَكُ كُلُّهُ لَا يُتْرَكُ كُلُّهُ which means ‘what cannot be done in its entirety should not be left out altogether.’

The rule is based on the Qur'anic verse in QS. at-Taghabun (64):16 which states, ‘fear Allah to the best of your ability,’ as well as the hadith narrated by Bukhari No. 7228 in which the Prophet Muhammad said, If you are commanded to do something, do it to the best of your ability.’ These verses and traditions emphasise that in carrying out a religious command, one should do so to the best of one's ability, indicating that imperfection in execution does not mean that the command can be completely ignored.

Another rule relevant to the principle of مَا لَا يُدْرَكُ كُلُّهُ لَا يُتْرَكُ كُلُّهُ is اَلْمَيْسُورُ لَا يُسْقِطُ بِالْمَعْسُورِ which means ‘something easy cannot be ignored because of something difficult.’ For example, if a person is only able to partially cover his ‘awrah, his prayer obligation is not cancelled. He must perform the prayer to the best of his ability. This principle shows that religious duties that can be performed, even if they are not perfect, should still be performed to the best of one's ability.

Imam Izzuddin bin Abdissalam explains that if a person is commanded to do a good deed and he is able to do some of it and not others, then he is obliged to do what he is able to do and is allowed to leave what he is unable to do. This explanation, as stated by Prof. Hasanudiin when interviewed by the author, reinforces the principle that in carrying out religious orders, individual effort and ability must be respected and maximised, while imperfection or inability should not be an excuse to abandon the obligation in its entirety.

In the taysir manhaji method there are basic principles in its application, namely

الأَخْذُ بِأَرْجَحِ الأَقْوَالِ وَالأَصْلَاحِ إِنْ أَمْكَنَ وَإِلَّا فَالأَصْلَحُ

‘To use the more authoritative and more beneficial opinion if possible; if not, then to use the more beneficial opinion (only).’

The operational step is to look for the fiqh solution that is arguably stronger and at the same time more beneficial. However, if this is not possible (or difficult) to do, then the consideration of the benefit takes precedence, while the strength of the evidence (aqwa dalilan) is considered afterwards. Therefore, it is possible that the DSN-MUI fatwa is based on the opinion of scholars who were once considered a weak opinion (qaulun marjuhun), but because of the current situation and conditions the opinion is considered to bring more benefit.

For example, the development of taysir manhaji rules involves determining the use of two rules that are closely related to the understanding and development of Islamic law, especially in mu'amalah. The first rule is a substantive view that emphasises the goal or end result (maqashid) as a measure in determining the law. This rule is expressed in the principle الْعِبْرَةُ فِى الْعُقُوْدِ لِلْمَقَاصِدِ وَالْمَعَانِي لَا لِلْاَلْفَاظِ وَالْمَبَانِي which means ‘the benchmark for determining the validity of a contract is its purpose and meaning, not its words and arrangement.’ The second rule is the legal-formal view that uses words and sentences (al-alfazh wa al-mabani) as a measure in determining the law. This rule is expressed in the principle الْعِبْرَةُ فِى الْعُقُوْدِ لِلْاَلْفَاظِ وَالْمَبَانِي لَا لِلْمَقَاصِدِ وَالْمَعَانِي which means ‘the benchmark for determining the validity of a contract is its words and structure, not its purpose and meaning. In this view, more emphasis is placed on the formal and textual aspects of the contract, ensuring that the wording and formulation of the contract explicitly follow the established rules. This approach emphasises the importance of adherence to clear and specific legal forms, providing clarity and legal certainty in the practice of mu'amalah. These two views, although different in their focus, together provide a comprehensive framework for the development of adaptive and contextualised Islamic law. So both are adopted and used in determining the formation of DSN-MUI fatwas, depending on which one has the most relevance to the aspects of benefit (Amin, 2017).

DSN-MUI Fatwa No. 07/DSN-MUI/IV/2000 concerning Mudarabah (Qiradh) Financing regulates financing in sharia transactions (mudarabah/qiradh), especially regarding the permissibility of taking collateral by Sharia Financial Institutions (LKS) from customers. In principle, mudarabah is a trust-based contract in which the owner of funds (shahibul mal) entrusts his capital to the manager (mudharib) to be managed. In this contract, the LKS is not allowed to request collateral from the mudharib because the nature of the mudarabah contract does not bind the manager to provide assets as collateral (Az, 2015). However, the DSN-MUI fatwa provides flexibility to request collateral to anticipate possible deviations that harm the shahibul mal. This policy can be analysed through the taysir manhaji method with the approach of raf' al-haraj (removing difficulties) and rukhshah (relief or dispensation).

Firstly, the raf' al-haraj approach is relevant in understanding this fatwa. The raf' al-haraj rule is based on sharia's efforts to minimise the difficulties faced by Muslims. LKS, as a party that manages funds from the community, functions to safeguard and distribute funds with prudential principles in order to create justice and trust in the Islamic financial system. In this context, the LKS is faced with greater risks than the mudharib because it acts as a representative of the fund owners who deposit their funds in the LKS. By allowing collateral, DSN-MUI strives for LKS to have adequate legal and operational protection to avoid potential losses that can burden the Islamic financial system as a whole (Wiyono et al., 2022).

Secondly, this fatwa also accommodates the rule of rukhshah, which is the principle of leniency or dispensation applied under certain conditions. In general, the rukhshah rule is applied in situations that allow changes from the original legal provisions to avoid great loss or difficulty. In this case, DSN-MUI allows the application of collateral in the event of a violation by the mudharib of the agreement that has been stipulated in the contract (Rambe, 2024). This means that the collection of collateral is not done directly but conditionally, that is, if there are deviations from the mudharib that can cause losses to the LKS. The application of this rukhshah maintains a balance between the basic principles of trust-based mudarabah and the need for LKS to ensure the security of funds managed, so that it does not conflict with the principle of trust in the mudarabah contract.

The two approaches above are manifestations of the taysir manhaji method or methodological convenience applied by DSN-MUI. This reflects a flexible attitude towards practical needs in the Islamic financial sector. These two approaches allow LKS to adapt to the real challenges and risks that exist in the practice of mudarabah financing, without ignoring sharia principles. This convenience is provided so that the Islamic financial system remains relevant to the development of the financial industry, while still adhering to the basic values of sharia which are fair and trustworthy. Thus, the two approaches in the taysir manhaji method in the context of this fatwa balance the idealism of mudarabah contracts and realistic risk mitigation practices for LKS.

The importance of this fatwa is that through an approach based on adaptive fiqh rules such as raf'ul haraj and rukhshah, DSN-MUI has provided solutions that are contextual but still within the corridors of Islamic law. As an authorised institution in determining Islamic law in the field of economics and finance, DSN-MUI needs to ensure that the fatwas issued can become practical guidelines that are applicable to sharia industry players in Indonesia. Thus, this fatwa on collateral in mudarabah not only aims to provide convenience for LKS, but also ensures that sharia principles are maintained.

This fatwa provides an understanding to LKS and customers that the Islamic financial system has the flexibility to deal with uncertain situations, without abandoning the basic principles of sharia. This policy encourages the professionalism and responsibility of LKS in maintaining the mandate and supporting the development of a strong and trusted Islamic financial industry. The adaptive application of the rules of raf' al-haraj and rukhshah shows that the principles of Islamic law in the economic sector are able to answer contemporary challenges and remain relevant in the midst of global economic development.

The fatwa on the binding of mutual promises (al-muwa`adah) and its relationship with the mulzim of the agreement (al-`aqd) is an example of the application of the taysir manhaji method using the rule الْعِبْرَةُ فِى الْعُقُوْدِ لِلْاَلْفَاظِ وَالْمَبَانِي لَا لِلْمَقَاصِدِ وَالْمَعَانِي (which means: ‘the benchmark for determining the validity of a contract is its wording and composition, not its purpose and meaning"). In the DSN-MUI fatwa No. 28/DSN-MUI/III/2002 on the Sale and Purchase of Money (al-Sharf), it is stipulated that only spot transactions are halal, while forward, swap and option transactions are haram. However, forward transactions can be permitted if done in the form of forward agreements for unavoidable needs (li al-hajah).

In DSN-MUI fatwa No. 85/DSN-MUI/XII/2012 on Promises (Wa'd) in Sharia Financial and Business Transactions, it is explained that wa'd is a unilateral promise that aims to provide certainty in sharia transactions without having binding force like a contract. This fatwa emphasises that wa'd is valid as long as it is done in accordance with sharia, does not contradict halal-haram principles, and is not used for harmful purposes. If the wa'd is violated, the injured party can demand fair compensation.

Then, DSN-MUI fatwa No. 96/DSN-MUI/IV/2015 on Sharia Hedging Transactions (al-Tahawwuth al-Islami/Islamic Hedging) regulates the mechanism of financial risk mitigation according to sharia principles. This fatwa allows hedging transactions as long as they are intended for protection (hedging) and not speculation, carried out on the basis of real needs, and in accordance with sharia principles such as fairness, transparency, and prohibition of usury. This transaction must be based on a valid contract, such as wa'd or sharf, and fulfil the principle of ta'awun (cooperation) and avoid the practice of gharar (uncertainty) and maysir (speculation).

Based on the substance of the DSN-MUI fatwa No. 85/DSN-MUI/XII/2012, DSN-MUI stipulates fatwa No. 96/DSN-MUI/IV/2015 on Sharia Hedging Transactions (al-Tahawwuth al-Islami/Islamic Hedging). This fatwa states that sharia hedging is permissible provided that there is a real need (not for speculation/gharar) and is carried out through a forward agreement mechanism (mutual promise) for future currency exchange.

Hedging is a technique to reduce the risk of exchange rate fluctuations (maisir/speculative), while Islamic hedging (al-Tawawwuth al-Islami/Islamic Hedging) is based on sharia principles for similar purposes. Based on DSN Fatwa No. 96/DSN-MUI/IV/2015, these transactions are carried out for real needs (al-hajah al-massah) and must involve underlying transactions, avoiding speculation. In Islamic economics, forward and option transactions related to hedging are only allowed for urgent needs, as stipulated in DSN Fatwa No. 28/DSN-MUI/III/2002 on currency trading (al-sharf). Without underlying transactions, such activities are considered speculative and not in accordance with sharia principles that emphasise transactions based on real needs (Fikri et al., 2024).

Akad and muwa`adah (mutual promises) in terms of form have similarities; both are carried out by two or more parties and have a binding nature (mulzim). However, in muwa`adah no rights and obligations arise, so it needs to be emphasised that mutual promises are not contracts (wa laisa al-muwa`adatu `aqdan). Mutual promises are only preparatory and preliminary agreements before rights and obligations are fully established in a valid contract.

The basic difference between a contract and muwa`adah is that in muwa`adah, rights and obligations have not yet arisen. Thus, mutual promises are similar to agreements (al-muwa`adatu tusybih al-`aqd), but not to contracts. If mutual promises were considered to be the same as contracts, then hedging transactions would be prohibited because they involve buying and selling debt for debt (bai` al-dain bi al-dain) (Amin, 2017).

The stipulation that mutual promises are not contracts makes Islamic hedging transactions permissible transactions because they avoid buying and selling debt for debt (Hasanudin et al., 2023). This shows the flexibility in the application of sharia law to answer real needs in modern financial transactions without violating the basic principles of sharia.

The application of the taysir manhaji method using the al-alfazh wa al-mabani rule shows the importance of substantive understanding in the development of Islamic law. The DSN-MUI fatwa that regulates modern financial transactions while adhering to sharia principles shows that Islamic law can be adaptive and relevant to the times, as long as it keeps in mind the main purpose (maqasid) of the law.