1.

The subject-matter in Istisna' is always something that needs manufacturing while

Salam is possible in anything whose descriptive conditions can be fulfilled.
2. It is necessary in a Salam contract that the price is paid in advance while in Itisna' it
can be prompt, deferred or paid in instalments.
3. The classical jurists have also maintained that Salam is binding while Itisna' is not.
However, this is not the modern approach.
The classical jurists have also pointed out that the time of delivery is an essential
part in the contract of Salam while it is not necessary in Itisna'.However, modern
jurists reject this point of difference, as we shall see later