The document discusses the key differences and rules regarding lease (ijarah) contracts in Islamic finance. It outlines 12 basic rules for ijarah, including that ownership remains with the lessor, the rental amount and period must be clearly specified upfront, expenses related to ownership fall to the lessor, and the lessee is responsible for any damage caused by misuse or negligence. Ijarah can be used as a financing mode if certain additional conditions are met, such as rent only being charged after asset delivery and the lessor bearing purchase expenses. The document contrasts ijarah with conventional interest-based loans.