The document defines ijarah as a contract to give exclusive possession of physical properties or to render services to a person in return for some rental or wages for a specified period. It has two contracting parties - the owner/service provider (lessor) and the party receiving benefits/services (lessee). There must be a formal offer and acceptance (sighah) between the parties, and the benefit/service provided must be of value and permissible to both parties. Rental/wages and the payment period must also be clearly agreed upon without elements of usury.