Background and Purpose: Financing investment from domestic sources is one of the important issues that can solve part of the problems of lack of foreign investment, especially in upstream industries, in the conditions of economic sanctions. In the present paper, an attempt has been made to examine the internal financing of investment in upstream industries from the point of view of jurisprudence and important laws.
Materials and Methods: The present paper is descriptive and analytical and library method was used to collect data.
Ethical Considerations: In the present paper, the originality of the texts, honesty and trustworthiness are respected.
Result: Sukuk with high operational capability and economic justification can play a big role in the growth and development of the Islamic capital market and upstream industries, including the oil industry, and along with the financial resources of banks, it can help finance the projects of the upstream oil sector. In the financing of Islamic financial instruments with fixed interest for financing the upstream sector of industries, including the oil and gas industry, partnership bonds, lease bonds, parallel advance bonds, manufacturing bonds and leases can be used on condition.
Conclusion: The necessary legal foundations should be provided in order to use Islamic sukuk in the domestic financing of investment in upstream industries.