Imam Malik allows commodities and other property to be contributed as capital. Their current market value at the start of partnership (مشاركة) determines the partner's capital share.
This approach is particularly useful for a running business because it allows existing non-cash assets to be brought into the partnership after valuation.
This distinction will be used repeatedly in later applications. Before calculating profit or designing an exit, first identify who owns what, who works in the business and which rule governs genuine loss.