والتولية: نقل ما ملكه بالعقد الأول بالثمن الأول من غير زيادة ربح
Translation: Tawliyah transfers what was acquired in the first contract at its original price without added profit.
Tawliyah is a resale at the disclosed first price, without an added margin. Like murabahah, its characterization depends on a truthful account of the first transaction.
Example: cloth bought for Rs 5,000 is resold for Rs 5,000 without any markup.