The development of digital technology has brought major changes in the global financial system, including in Indonesia. One form of financial technology innovation (fintech) that is currently popular among the public is the Buy Now Pay Later (BNPL). BNPL allows consumers to buy goods or services now and pay for them in the future, either in installments or deferred payments. Flexibility and ease of transactions are the main attraction of this scheme, especially in the face of the era of fast consumption and digital lifestyle [1] .

BNPL is considered a form of inclusive financial service because it provides access to financing to consumers who may not have access to credit cards or bank loan facilities. Behind these conveniences, BNPL schemes also have serious challenges, especially when viewed from the aspects of financial ethics, consumer protection, and their potential impact on individual economic stability. There are not a few cases where BNPL users are trapped in impulsive consumption patterns and are in debt due to a lack of understanding of the consequences of the scheme [2] .

From the perspective of Islamic law, financial transactions must be free from elements of usury, Gharar, and Dharar, as well as prioritizing the principles of justice and transparency. BNPL schemes often contain potential breaches of these principles, especially if they contain additional fees that are not agreed upfront, interest late penalties, or contracts that are unclear to the parties. Therefore, an indepth study of the BNPL scheme from the perspective of muamalah fiqh is needed to assess its suitability and the limits of its use [3] .

It is not enough to just assess the legal status of BNPL in the framework of classical fiqh; it is necessary to take an approach to the reconstruction of Islamic law. This reconstruction aims to develop an understanding of Islamic law that is responsive to contemporary socio-economic realities, including the dynamics of fintech. By adhering to the principles of sharia maqashid, this reconstruction is expected to be able to present legal solutions that are not only halal but also provide broad benefits [4] .

On the other hand, the global world is currently leading to the achievement of Sustainable Development Goals (SDGs) launched by the United Nations. The SDGs consist of 17 goals that cover economic, social, and environmental aspects, with the ultimate goal of creating a more just, prosperous, and sustainable world. One of the key goals of the SDGs is to create an inclusive and equitable financial system, as well as to encourage responsible consumption. BNPL schemes, if not regulated wisely, can be counterproductive to the spirit of the SDGs. Excessive consumption, accumulated debt, and weak consumer protection are some of the negative impacts that can hinder the achievement of the SDGs, especially the 1st (No Poverty), 8th (Decent Work and Economic Growth), and 12th (Responsible Consumption and Production) goals. Therefore, efforts are needed to integrate Islamic values in responding to this scheme to ensure that the digital financial system remains based on ethics and justice [5].

Islamic law not only functions as a ritual norm but also as a value system that governs the social and economic life of the ummah. Therefore, the contribution of Islamic law in facing modern challenges such as BNPL is important, not only to provide certainty of Sharia law, but also as a form of active participation in building a fair and sustainable financial system. This strengthens the relevance of this study in aligning Islamic values with the needs of the times. This study is also relevant amid the increasing interest of the Muslim community in Islamic financial products. Muslim consumers are now more critical of the halalness of the products and services they use, including the use of BNPL. Unfortunately, there have not been many academic studies that comprehensively review the BNPL scheme from the perspective of Islamic law that also considers the dimension of sustainable development. This is the scientific gap that this research is trying to fill [6] .

Through this study, the author seeks to explore how the reconstruction of Islamic law can be carried out on the BNPL scheme while maintaining sharia principles and in line with the SDGs agenda. This research not only departs from the desire to assess the halal-haram practice of BNPL, but furthermore, aims to build an Islamic legal framework that can provide direction for healthy and effective digital finance practices. Thus, this research is important to make a scientific contribution in the field of contemporary Islamic law, especially in the realm of muamalah and sharia economics. In addition, this research is also expected to be a reference for policymakers, sharia fintech industry players, and the wider community in understanding and developing BNPL schemes that are not only sharia-compliant but also support the achievement of sustainable development [7] .

The findings of this research have important implications for the development of ethical, sustainable, and sharia-compliant digital financial systems. From a policy standpoint, integrating maqāṣid al-sharīʿah with the Sustainable Development Goals (SDGs) in BNPL regulation can strengthen consumer protection mechanisms, reduce exploitative financial practices, and promote responsible consumption. This approach ensures that BNPL schemes do not contribute to over-indebtedness or impulsive spending, which could undermine financial stability and social welfare [8]. For the Islamic finance industry, the reconstructed BNPL model based on murābaḥah bi al-taqsīṭ offers a viable alternative to interest-based consumer credit, providing a competitive and ethically grounded option in the fintech market. This model not only safeguards sharia compliance but also aligns with SDG 1 (No Poverty), SDG 8 (Decent Work and Economic Growth), and SDG 12 (Responsible Consumption and Production). At the academic level, the research contributes to contemporary Islamic legal discourse by bridging traditional jurisprudence with modern economic realities, thus offering a framework adaptable to other emerging fintech innovations [9], [10].

The novelty of this study lies in its integrative reconstruction of Islamic law for the BNPL scheme by explicitly linking maqāṣid al-sharīʿah with the SDGs. While previous research on BNPL has typically focused either on its sharia compliance or on its economic impact, this study combines both dimensions into a single analytical framework. It moves beyond a binary halal-haram assessment to propose a comprehensive legal and operational model that addresses the ethical, social, and environmental aspects of digital consumer finance. The proposed murābaḥah-based BNPL framework is not only free from riba, gharar, and dharar, but is also designed to foster financial inclusion, encourage prudent spending, and support sustainable economic growth. Furthermore, this study applies a normative qualitative approach enriched by contemporary fintech data, ensuring both doctrinal depth and practical relevance. This dual focus positions the research as a pioneering contribution to the field of Islamic economic law, offering insights that are actionable for regulators, fintech practitioners, and scholars alike, and establishing a benchmark for future studies on the intersection of Islamic law and sustainable development in digital finance [11], [12] .

This study uses the Normative qualitative method by type of Literature Research. This approach was chosen because the main focus of the research was to analyze the Buy Now Pay Later (BNPL) scheme from the perspective of Islamic law and examine its relationship with the values of the Sustainable Development Goals (SDGs). Normative research emphasizes the study of legal documents, fatwas, fiqh texts, and related regulations, which are then critically analyzed to carry out a contextual reconstruction of Islamic law. The purpose of this method is to understand the basic principles of sharia and their relevance to contemporary financial practices [35] .

The main data sources used in this study are Secondary data, in the form of primary and secondary literature. Primary literature includes classical and contemporary books on muamalah fiqh, as well as fatwas from authoritative institutions such as the Indonesian Ulema Council (MUI), the National Sharia Council (DSN), and international fatwas such as those from AAOIFI. The secondary literature includes scientific books, national and international journal articles, research reports, as well as documents from international organizations such as UNDP and the World Bank related to the SDGs and fintech. Literature search was conducted systematically to gain a comprehensive understanding of BNPL practices and the values promoted by Islamic law and SDGs [36] .

The data analysis techniques used are Content Analysis and Conceptual Analysis. Content analysis is carried out on documents and texts related to the practice of BNPL and sharia regulations to assess their conformity with the principles of Islamic law. Meanwhile, conceptual analysis is used to reconstruct Islamic law's understanding of modern digital financial practices to align with the Sustainable Development Goals. Data were analyzed inductively and deductively to find common ground between Islamic law, digital finance practices, and the global agenda of the SDGs [36] .

In the process of analysis, the sharia maqashid approach is used as the main theoretical framework. This framework allows the author to examine the practice of BNPL not only in terms of formal legality, but also in terms of its benefits and impact on the socio-economic life of the people. The analysis was carried out by identifying the elements of riba, gharar, dharar, and justice in the BNPL scheme, then assessing the extent to which the BNPL model can be developed within the framework of Islamic law that supports the principles of sustainability and social justice as mandated in the SDGs.

The results of this study are expected to make a theoretical contribution to the development of contemporary Islamic law, especially in the field of muamalah and Sharia fintech. In addition, this research is also expected to be a foundation for regulators, industry players, and academics in designing sharia-compliant BNPL policies and products while supporting the achievement of the SDGs. With this method, the research not only produces legal analysis but also a constructive offer for the development of an inclusive, equitable, and sustainable Islamic economy [36].

This study aims to evaluate the Buy Now Pay Later (BNPL) scheme from the perspective of Islamic law and the Sustainable Development Goals (SDGs). Through a normative qualitative approach that relies on the analysis of the literature, classical and contemporary Islamic legal literature, as well as a study of BNPL practices in Indonesia, it was found that there are various forms of incompatibility between the implementation of conventional BNPL with the principles of maqāṣid al-sharī'ah and the values of sustainability as reflected in the SDGs goals. This shows the urgency to reconstruct Islamic law in the face of the phenomenon of financial digitalization that is growing rapidly [37] .

The BNPL scheme itself is a digital financial innovation that provides instant purchase facilities with deferred payments. In practice, BNPL providers charge additional fees in the form of interest, late fees, or hidden administrative fees. When viewed from the perspective of Islamic law, the practice has the potential to contain elements of riba (an additional that is forbidden), gharar (ambiguity in the contract), and injustice. This is reinforced by the finding that the contracts used are often not explicitly stated, thus creating legal uncertainty in the transaction. In fiqh muamalah, the clarity of the contract is an essential principle. Each transaction must be based on an agreement that is consciously agreed upon by both parties without any element of fraud, coercion, or ignorance. If the BNPL contract is unclear, both in terms of the role of the service provider, price details, and the consequences of delays, then the transaction has the potential to be void (legally defective) or even void (null and void). Therefore, the reconstruction of the contract carried out in the BNPL scheme is an urgent matter to remain by the provisions of fiqh and to avoid the ummah from haram muamalah [37] .

From a consumer protection perspective, this study reveals that BNPL schemes are very vulnerable to harming low-income people or those who have low financial literacy. The younger generation, who are the dominant users of BNPL, are often attracted to easy access and cashback or discount promotions, without understanding the cost structure and risk of late payments. This causes consumers to be trapped in a consumptive debt cycle. From the perspective of maqāṣid al-sharī'ah, this is contrary to the purpose of safeguarding wealth (ḥifẓ al-māl) and reason (ḥifẓ al-'aql), as it causes financial losses and psychological distress [38], [39]. To illustrate more clearly how conventional BNPL schemes violate sharia principles, the following Table 1 is presented:

Another problem that arises from the practice of conventional BNPL is the blurring of the legal role of the service provider. In many cases, BNPL providers do not explicitly act as sellers, lenders, or third-party parties bridging transactions. This makes it difficult for consumers to understand who is responsible for the transaction. The absence of clarity in this role results in the transaction becoming ambiguous, both in terms of rights and obligations and in terms of the validity of the contract in Islamic law. Deeper, when studied from maqāṣid al-sharī'ah, conventional BNPL does not reflect the five main principles: safeguarding religion, soul, intellect, property, and heredity. Financial practices like this open up space for social damage such as inequality, financial stress, and consumptive lifestyles. Therefore, the reconstruction of the BNPL scheme by sharia principles is not only aimed at legalising, but also to create benefits and avoid mafsadah in people's lives [40] .

The alternative offered in this study is to use the murābaḥah bi al-taqsīṭ contract, which is buying and selling with an agreed profit margin from the beginning, and payment is made in instalments. This contract is valid as long as there are no late fines or penalties of a commercial nature. Transparency of the cost of goods, margin, and repayment period is the main feature of this scheme. Thus, the principles of justice, openness, and willingness can be fulfilled, and avoid the emergence of riba and gharar. The sharia version of BNPL, designed based on the above principles, has the potential to become an ethical, responsible, and sustainable financing instrument. This system can play a role in reducing social inequality and helping vulnerable groups gain access to financing without having to bear the burden of interest or exploitative penalties. In the context of the Sustainable Development Goals, this is in line with SDG 1 on poverty alleviation, SDG 8 on decent work and economic growth, and SDG 12 on responsible consumption [41], [42] .

An integrative approach between maqāṣid al-sharī'ah and the SDGs can provide comprehensive solutions to ethical and social challenges in the fintech industry. Islam views finance not only as a commercial tool but as a means to social justice and the welfare of the ummah. Therefore, every financial technology innovation must be evaluated not only in terms of its efficiency and accessibility, but also in terms of halal, justice, and its impact on the wider community [43]. As an illustration of the synergistic relationship between sharia principles and the goals of the SDGs, the following Table 2 is presented, which represents the integration between the two:

These findings show that Islamic law through maqāṣid al-sharī'ah is not only relevant to contemporary issues but is also able to provide answers to global challenges such as inclusive finance, consumer protection, and economic sustainability. The reconstruction of BNPL with this perspective does not contradict modernity, but rather strengthens the humanistic and ethical direction of financial technology. Thus, it can be concluded that the reconstruction of Islamic law on BNPL is not only a sharia solution for digital financial products, but also a strategy to build a healthier, fairer, and more aligned digital economy ecosystem with global sustainability goals. This initiative is also in line with the grand vision of Islamic economics in creating an order that balances individual interests and collective interests. More than that, strengthening the sharia BNPL model based on clarity of contracts, fairness, and benefits, provides a new direction for the Muslim fintech industry in creating products that are not only commercially attractive, but also solid in terms of normative and ethical. Therefore, the contribution of this research is not only at the theoretical level, but can also be practically implemented by industry players, regulators, and the global Muslim community.

This study proposes murābaḥah bi al-taqsīṭ as a sharia-compliant BNPL model, emphasizing transparency in cost, margin, and repayment terms. By avoiding interest, penalties, and gharar, it aligns with justice, openness, and mutual consent. Integrating maqāṣid al-sharīʿah with SDGs addresses ethical, social, and economic challenges, ensuring inclusive finance and consumer protection. This approach supports SDG 1, 3, 4, 8, 10, and 12, promoting poverty alleviation, financial literacy, and responsible consumption. Far from opposing modernity, it strengthens the humanistic and ethical dimension of fintech. The reconstructed BNPL framework offers a balanced, sustainable, and normative solution for the global Muslim fintech industry, bridging individual needs and collective welfare.

This study concludes that the conventional Buy Now Pay Later (BNPL) scheme has some inconsistencies with the principles of Islamic law, especially in terms of the existence of elements of usury, gharar, and unclear contracts. This raises vulnerability to sharia violations and indicates the need for a comprehensive reconstruction of the form, structure of contracts, and the implementation mechanism of BNPL to be by the principles of justice, clarity, and protection for all parties, especially consumers. The reconstruction of Islamic law on BNPL not only has an impact on the legality aspect of transactions, but also makes an important contribution to the achievement of the Sustainable Development Goals (SDGs). The integration of maqāṣid al-sharī'ah with global values shows that there is alignment in building a fair, inclusive, and sustainable financial system. Islamic values such as the protection of property, intellect, soul, and the principles of justice and public welfare can contribute positively to the global development agenda. As an alternative solution, the use of the murābaḥah bi al-taqsīṭ contract in the sharia BNPL scheme is a concrete and ethical option. This model provides price transparency, certainty of repayment periods, and avoidance of commercial penalties, thus protecting consumers from the risk of consumptive debt and exploitative practices. Overall, this study emphasizes the importance of Islamic law reconstruction in forming a digital financial system based on justice, benefits, and sustainability values, as well as encouraging synergy between scholars, academics, regulators, and industry players in its development.

The authors sincerely thank Universitas Muhammadiyah Surakarta and Shanto-Mariam University of Creative Technology for their support, guidance, and collaboration in completing this research on reconstructing Islamic law for the BNPL scheme within SDGs.

All authors contribute equally to the process of compiling and publishing this paper. Each author has read, approved the content of this manuscript, and declares that they have no conflict of interest in the implementation of the research or publication of this work.

The author declares that there is no conflict of interest related to the research or writing of this article.