---
title: "What is Purification of income? | IslamicOpenFinance™"
description: "Giving away, usually to charity, income from a non-compliant source or a Shariah breach, so the institution does not benefit."
url: https://islamicopenfinance.com/glossary/purification/
lang: en-GB
source: "IslamicOpenFinance"
---

[Glossary](https://islamicopenfinance.com/glossary/) / [Shariah governance](https://islamicopenfinance.com/glossary/#governance)

Shariah governance

# Purification of income

Giving away, usually to charity, income from a non-compliant source or a Shariah breach, so the institution does not benefit.

Purification is the removal of impermissible income by channelling it to charity instead of recognising it as the institution's earnings. It applies to income from Shariah non-compliant events, to the non-compliant portion of returns from screened investments, and to late payment penalties. IFSB-31 expects supervisors to look at how institutions remedy Shariah non-compliance, including the purification of income.

## Sources

- [IFSB-31 Guiding Principles for Effective Supervision of Shariah Governance, 2025: supervision of Shariah non-compliance and purification of income](https://www.ifsb.org/wp-content/uploads/2025/07/IFSB-31-Guiding-Principles-for-Effective-Supervision-of-Shariah-Governance.pdf)

This entry explains a term; it is not a Shariah ruling. Approving a product is for each institution's own Shariah board and regulator.

## Related terms

[**Shariah non-compliance risk** The operational risk that an institution fails to comply with Shariah rules and principles in its products and services.](https://islamicopenfinance.com/glossary/shariah-non-compliance-risk/) [**Sadaqah** Voluntary charity given to people in need, beyond the obligatory zakat.](https://islamicopenfinance.com/glossary/sadaqah/) [**Shariah screening** Checking whether a company's business and finances meet Shariah criteria before it can be held in an Islamic fund or index.](https://islamicopenfinance.com/glossary/shariah-screening/) [**Islamic collective investment scheme** An Islamic fund: investors pool money in units of equal value, managed under Shariah rules, sharing in the fund's profit or loss.](https://islamicopenfinance.com/glossary/islamic-collective-investment-scheme/)

**Shariah governance**

1. [Shariah supervisory board](https://islamicopenfinance.com/glossary/shariah-board/)
2. [Fatwa](https://islamicopenfinance.com/glossary/fatwa/)
3. [Shariah governance system](https://islamicopenfinance.com/glossary/shariah-governance-system/)
4. [Shariah review](https://islamicopenfinance.com/glossary/shariah-review/)
5. [Shariah audit](https://islamicopenfinance.com/glossary/shariah-audit/)
6. [Shariah non-compliance risk](https://islamicopenfinance.com/glossary/shariah-non-compliance-risk/)
7. [Central Shariah board](https://islamicopenfinance.com/glossary/central-shariah-board/)
8. [Shariah compliance function](https://islamicopenfinance.com/glossary/shariah-compliance-function/)

[All 221 terms](https://islamicopenfinance.com/glossary/)