[Machine] To buy a sale and then return it, and to return with its dirhams, indicates that aikalah is invalid except with capital. As for tawliyah, it is a sale, as mentioned by Al-Hasan, Muhammad bin Sireen, and Ata' bin Abi Rabah. Similarly, partnership is not permissible among us before the commodity is acquired, due to what has been mentioned about the prohibition of selling food before acquisition.  

أَنْ يَبْتَاعَ الْبَيْعَ ثُمَّ يَرُدَّهُ وَيَرُدَّ مَعَهُ دَرَاهِمَ وَفِي هَذَا دَلَالَةٌ عَلَى أَنَّ الْإِقَالَةَ فَسْخٌ فَلَا تَجُوزُ إِلَّا بِرَأْسِ الْمَالِ وَأَمَّا التَّوْلِيَةُ فَهِيَ بَيْعٌ قَالَهُ الْحَسَنُ وَمُحَمَّدُ بْنُ سِيرِينَ وَعَطَاءُ بْنُ أَبِي رَبَاحٍ وَكَذَلِكَ الشَّرِكَةُ عِنْدَنَا فَلَا تَجُوزَانِ فِي السَّلَمِ قَبْلَ الْقَبْضِ؛ لِمَا مَضَى فِي النَّهْيِ عَنْ بَيْعِ الطَّعَامِ قَبْلَ الْقَبْضِ