(2) If an “acceptance” contradicts an offer then it is actually not an acceptance, but rather a rejection. [306] Kashshaf al-Qina` by Bahuti (3/147).

Secondly: The item being traded not perishing before the transaction is complete
It is a condition of the validity of a transaction for the item being traded not to perish before the transaction is complete.

Evidence from the scholarly consensus:
A scholarly consensus on this issue was related by Ibn Taymiyyah. [307] Ibn Taymiyyah said: “The trade is invalid by consensus if the commodity perishes at the time of the contract.” Majmu` al-Fatawa (29/404).

Thirdly: The death of the seller or buyer before the acceptance of the transaction
A transaction is voided if the seller or buyer passes away before the acceptance of the transaction, and this was the view of the majority: the Hanafis, [308] Al-Bahr al-Ra’iq by Ibn Nujaym (5/288) Hashiyat Ibn `Abidin (4/525). the soundest opinion according to the Shafi`is, [309] Al-Majmu` by Nawawi (9/169). and the Hanbalis. [310] Sharh Muntaha al-Iradat by Bahuti (2/432), Kashshaf al-Qina` by Bahuti (4/303), and Matalib ‘Uli al-Nuha by Rahibani (4/387).

This is for the following reasons:

(1) Because a transaction by one of the parties departing from the meeting, and the departure of death is even greater. [311] Al-Mughni by Ibn Qudamah (3/458).
(2) Because the agreement has not been completed. [312] Matalib ‘Uli al-Nuha by Rahibani (4/387).

Fourthly: Delaying the acceptance after the offer
Delaying the acceptance after the offer is permitted within the same meeting, even if a long time passes between the two, as long as neither party indicates their disinclination to the agreement, and this was the position of the majority: [313] The Shafi`is stipulate the time between the two not being lengthy as a condition, even if it is within the same meeting. Al-Majmu` by Nawawi (9/169) and Rawdat al-Talibin by Nawawi (3/342). the Hanafis, [314] Tabyin al-Haqa’iq by Zayla`i (4/4) and Al-`Inayah by Babarti (6/254). Malikis, [315] Mawahib al-Jalil by Hattab (6/29, 30) and smzh (5/10). and Hanbalis. [316] Al-Mubdi` by Burhan al-Din Ibn Muflih (3/343) and Al-Insaf by Mardawi (4/190).

This is for the following reasons:

(1) Because the case of the meeting is like the case of the transaction, as evidenced by the fact that it is sufficient to collect whatever is stipulated in the transaction at any time within the meeting. [317] Al-Mubdi` by Burhan al-Din Ibn Muflih (3/343).
(2) Because if delaying the acceptance within the meeting invalidated the transaction, it would cause the buyer difficulty, and if allowing it to be delayed until after the meeting was permitted, it would cause the seller difficulty. Limiting it to within the meeting brings ease for both parties, and a meeting is a setting for a range of diverse issues to be discussed. [318] Al-`Inayah by Babarti (6/253).

Fifthly: The person who made the offer [319] According to the majority, the “person making the offer” is the seller. For the Hanafis, it refers to whoever initiated the transactions, regardless of whether that was the seller or buyer. revoking their offer after it has been made

It is permissible for the person who made their offer to subsequently revoke their offer before the other party has accepted, and this was the view of the majority: the Hanafis, [320] Al-`Inayah by Babarti (6/253) and Al-Fatawa al-Hindiyyah (3/8). Shafi`is, [321] Al-Majmu` by Nawawi (9/169), Rawdat al-Talibin by Nawawi (7/39), and Mughni al-Muhtaj by Shirbini (2/6). and Hanbalis. [322] The Hanbalis maintain the principle of the option of the assembly, which implies the permissibility of a person retracting their offer even after the acceptance has been communicated by the other party. Therefore, it is even more appropriate for his retraction to be valid before their acceptance has been communicated. Kashshaf al-Qina` by Bahuti (3/147, 148) and Sharh Muntaha al-Iradat by Bahuti (2/6). This is because his revocation does not impinge on the rights of others. [323] Al-`Inayah by Babarti (6/253) and Al-Bahr al-Ra’iq by Ibn Nujaym (5/284).