Purpose: This study addresses the position of Islamic law regarding the acceptance of gifts and samples by doctors from medical companies. It clarifies the concept of gifts and samples both linguistically and terminologically, as well as their legitimacy in Islamic jurisprudence. It discusses the types of gifts and samples offered to doctors and the rulings concerning them according to scholars. Design/methodology/approach: In this study, derived from the doctoral thesis titled "Contemporary Financial Issues in the Medical Field - A Comparative Jurisprudential Study," the researcher has followed a scientific methodology based on descriptive and analytical methods, along with an inductive approach that involves gathering and tracing the scientific material in its relevant sources . Finding: The study concluded that the legitimacy of accepting medical gifts varies based on several considerations, the most important of which is the motive behind offering them. Legally, a distinction is made between gifts provided by medical companies aimed at reminding or introducing their products or supporting patients, and those gifts intended to influence the physician's treatment decisions . The former is permissible, while the latter is not. Scholars agreed that it is not permissible for a physician to agree with companies to prescribe their products to patients in exchange for a commission or gifts, as the physician is an agent for the patient working for their benefit, not a marketer for medical companies . Recommendations: This study recommends the necessity of monitoring developments in the topic of medical company gifts, due to their ongoing diversity, which necessitates examining their legal rulings, especially since they affect all workers in the healthcare sector, not just physicians. It also calls for the activation of strict regulatory systems on medical practices to maintain the integrity of doctors and the rights of patients. Keywords: Medical gifts, medical samples, medical companies.