Studing the Theory of Depositing of Worth in Bank's Deposits

Banks are of the most important pillars in each country; which undertake its main economic issues in different ways. Protection of capitals and monetary reserves of people _that they give it as the deposit to the banks_ is the main duty of the bank and is the source of bank’s financial affair rotation. The civil law does not define this deposit’s essence clearly. Only in the text of 4th article from “the legal essay of bank’s operations without usury” is written: the banks are required to repay the main loan (Gharzol-hasane1) deposit (current account and bank of deposit). The jurists and lawyers discuss about specifying the deposit’s essence very much, and they state different ideas, some of them pointed it out as loan, someone else as deposit, and the others limited it as partnership. We can sketch a new discussion about deposit’s essence, that Ayatollah Makarem is its believer. This theory is “depositing of worth of the commodity (money)” as the essence of the bank depositing. This article assesses the corners of this view.