One of the most important topics in financial science is financing methods. For this purpose, various financing tools are designed and used. The design of various financing tools approved by Islamic legal rules, which is aimed at diversifying financial tools and stability in the income sources of organizations in Iran, is one of the basic needs of these organizations. Today, Islamic financial thinkers, using Islamic contracts and the capacity of jurisprudence, have been able to design different types of Islamic securities according to the financial needs of Islamic societies. One of the papers that has been implemented in Iran and used by large companies in addition to the international level, is the lease paper. Considering the increasing development of this tool in the world and Iran, in this article, an attempt is made to examine and analyze the existing international and domestic experiences and to explain the future perspective of rental sukuk.
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