Is it permissible to rent out a shop that was leased from the municipality and transformed into a bakery, including its equipment and machinery, to another person, considering this as a rental of the bakery and its contents rather than the shop itself, in order to avoid losing the rent paid to the municipality?

It is permissible for the tenant to rent out the shop and its contents, such as machinery and utensils, to a third party for the same rental value, or less, or more, because ijarah (leasing) is a sale of usufruct. However, it is not permissible to rent out the goods in the shop, such as sweets and bread, because ijarah is not valid for the essence (the object itself) but only for its usufruct. Therefore, these goods must be sold through an independent sales contract.