Is it permissible to sell cement receipts at the same price that the buyer paid to the factory, knowing that the collection of the cement is for an unspecified period?

Selling cement before taking possession of it falls under the ruling of the sale of a manufactured item (Istisna') or a forward sale (Salam), and there is a difference of opinion among scholars regarding it:

- The majority of jurists (Hanafi, Shafi'i, and Hanbali schools) hold that its sale is not permissible, whether to the original seller or to someone else. - The Malikis permit its sale to someone other than the one to whom it was sold as a forward sale, as long as it is not food. - Sheikh al-Islam Ibn Taymiyyah and Ibn al-Qayyim al-Jawziyyah permit its sale before taking possession to the one to whom it was sold as a forward sale, at the market price or less. This is the view of Ibn Abbas and a narration from Ahmad. - Ibn Taymiyyah also permits its sale to someone other than the one to whom it was sold as a forward sale, provided that the third party is able to take delivery. - Sheikh Ibn Uthaymeen holds that its sale to the one to whom it was sold as a forward sale is permissible under certain conditions: that there is no profit, that possession is taken before parting, and that it is not used as payment for another forward sale. He considers its sale to a stranger (non-contracting party) to be a matter requiring further consideration. - The Islamic Fiqh Academy holds that it is not permissible to sell a commodity purchased via a forward sale before taking possession of it.

In summary, selling cement before taking possession of it is a matter of scholarly disagreement, and the closer opinion is that it is not permissible.