Securities Depository Corporation is the agent of payment for the Islamic securities. This institution signs a contract under the title of "sale agency contract" with the SPV. The agent of payment is entrusted with any payment related to securities to investors or owners of the securities at certain maturity dates. For instance, the payments related to Ijara Sukuk include the returns on Ijara Sukuk and per case, returns on re-investment of some part of the rent and the money earned from sale of assets. Central Securities Depository of Iran (CSDI), after receiving the amounts from issuers, pays the rent (return) and the occasional return, returns on re-investment of part of the rent, and the money earned from sale of assets at certain maturity dates to investors ((Instruction for Issuance of Lease securities, approved in 2010: Article 8). Payment agency contract, the same as Sale agency contract and as the name suggests is granting a sort of power of attorney. Owners of the securities give power of attorney to the SPV, making it the attorney for payment of returns and original securities. This power of attorney brings about the possibility of giving this authority to another entity. Therefore, the SPV gives the authority of payment to the CSDI who will then act as the agent of payment, will obtain the money from the originator and will pay it to the owners of securities. In addition to the return, at the time of the maturity of the securities, the original amount of the securities, which is the result of selling the asset under lease, will be distributed between the owners of securities by the agent of payment and after deduction of the depreciation costs and different fees associated. With regard to keeping the money and distributing it between the owners of securities, agent of payment is considered an intermediary attorney and thus a trustee. The trustee will be held accountable if the damage inflicted on the assets is the result of his fault, otherwise, i.e. if the damage is not the trustee's fault and is the result of a factor beyond his determination, he could be held accountable. In contrast to Sale agency contract, in this contract the intermediary grants power of attorney to the agent of payment on behalf of the securities owners. In other words, the owners have to grant the SPV the authority to grant power of attorney at the beginning. This is due to the fact that the SPV is considered the attorney of the owners with regard to obtaining the returns on securities and its distribution, and holding as well as lease, sale or purchase of the asset under lease. But with regard to payment and distribution of the return, the SPV gives the power of attorney granted by the owners to the agent of payment. The agent of payment can only act within the limitations of its authority and any activity except the permitted ones will be regarded as violation of authority, will be legally-abiding, will make the contract arbitrary, requiring the permission of the SPV.