المعنى الاصطلاحي :

Buying a commodity at a certain price and then selling it at the same price, without profit or loss.

الشرح المختصر :

"Bay‘ at-tawliyah" (sale at the price of purchase) is one of the types of Amānah (fiduciary) sale. It represents a sale where someone buys a commodity with a known price then sells it to another with the same price without profit or loss. Put differently, it is a type of sale where the seller informs the buyer that the price of the commodity is the same as its cost price. If the seller says to the buyer: "wallaytuka iyyāha (I sell it to you with its cost price)," it is impermissible for him to sell it for a price more or less than that he had first bought it with. That is because "tawliyah" implies giving the commodity to the buyer with the same price it was bought with. It is a section of khiyār (option) sale or amānah (fiduciary) sale. The second section is murābahah sale, where someone sells a commodity with its cost price in addition to a certain profit. The third section is the opposite of the second one. That is, someone sells a commodity with its cost price after deducting an amount or a rate. It is called wadee‘ah or hateetah sale, which means sale at specific loss.