This fatwa acknowledges that a banking service that has become a necessity in society is the safe deposit box and that, therefore, shari'a banks need to make safe deposit boxes available. The fatwa declares that safe deposit boxes are to be underpinned by ijarah (rental) agreements and that items stored in safe deposit boxes are to be non-haram items of value that are not prohibited by the state. Rental costs are to be stipulated based on an agreement between the shari'a financial institute and customer, and the rights and obligations of the shari'a financial institute and customer may be based on such an agreement provided they do not contravene ijarah conditions.