Bernard joined the Toffees in 2018 on a free transfer. He made over 75 appearances for the Toffees, scoring seven goals and providing seven assists.
This season, the Brazilian has dropped down the pecking order at the club behind Richarlison, James Rodriguez and Alex Iowbi, managing only two starts all season.
If Everton can get some profit from his sale, it would represent a very good business, considering Bernard has never reached the heights that many had expected when he signed.
Nevertheless, he has been a good squad player for the Toffees and has displayed his quality at times. He has plenty of football left in him, and a move to UAE will give him the opportunity to play week in week out.