Al-Sharḥ al-Mumtiʿ - Ibn al-'Uthaymin - (9/429)

Al-Sharḥ al-MumtiʿIbn al-'Uthaymin

An example of this is where the working partner purchases real estate to rent out for profit, but then finds that the properties yield no return because rents have fallen. He therefore sells them all for, say, one hundred thousand riyals. He now has one hundred thousand riyals in hand, but wishes to purchase with it another type of asset which he considers more beneficial. In this case, we say that this liquidation is neither a liquidation for the purpose of division nor one for the purpose of dissolving the partnership; rather, it is a liquidation undertaken for the partnership’s benefit. Thus, if he were to incur a loss thereafter, the loss would be borne by the profit.

In summary, any loss occurring before the division of the partnership or its dissolution is borne by the profit. If everything is lost, then it is borne by both the profit and the capital.

The third type is a partnership based on creditworthiness: that the two partners purchase on credit, relying on their standing; whatever profit they make is shared between them; each of them acts as the other’s agent and guarantees payment of the price on his behalf. Ownership between them is according to their stipulated terms; losses are borne in proportion to their respective ownership shares, while profit is distributed according to their stipulated terms.

His statement, “The third type is a partnership based on creditworthiness,” means: the third of the types of contractual partnership, for the author said concerning the first, “It has several types.” What is meant here by standing is a person’s reputation—that is, his honor, value in people’s eyes, and rank among them.

His statement, “that they purchase on credit, relying on their standing; whatever profit they make is shared between them”: an example of this is two working men who have no money; both are poor. They go to a wealthy and prominent man and say, “We wish to purchase this shop from you.” He says, “Give me the money.” They reply, “We have nothing, but we will buy on credit. It is presently worth, for example, one hundred thousand, so we will purchase it from you for one hundred and ten thousand, payable by us.” This is called a partnership based on creditworthiness, because they acquired the wealth through their standing and people’s trust in them,

مثال ذلك: اشترى العامل عقارات ليؤجرها من أجل الربح، لكنه رأى أن العقارات لا مكسب فيها بسبب انخفاض الإجارة، فباعها جميعاً بمائة ألف ريال ـ مثلاً ـ، فصار بيده الآن مائة ألف ريال، لكن يريد أن يشتري بها نوعاً آخر من المال، يرى أنه أفيد، فهنا نقول: هذا التنضيض ليس تنضيض قسمة، ولا تنضيض فسخ، إنما هو تنضيض لمصلحة الشركة، فلو قُدِّرَ أنه خسر بعد ذلك، فالخسارة على الربح. وخلاصة الموضوع أن أي خسران يكون قبل القسمة أو فسخ الشركة فهو على الربح، فإن خسر كل شيء، فعلى الربح وعلى رأس المال. الثالث: شَرِكَةُ الوُجُوهِ أَنْ يَشْتَرِيَا فِي ذِمَّتَيْهِمَا بِجَاهِهِمَا فَمَا رَبِحَا فَبَيْنَهُمَا وَكُلُّ وَاحِدٍ منهُمَا وَكِيلُ صَاحِبِهِ وكَفِيلٌ عَنْهُ بِالثَّمَنِ، والمِلْكُ بينهما على ما شَرَطَاهُ، والوضيعةُ على قدرِ مِلْكَيْهِمَا والرِّبْحُ على ما شَرَطَاهُ. قوله: «الثالث شركة الوجوه» أي: الثالث من أنواع شركة العقود؛ لأن المؤلف قال في الأول: «وهي أنواع» والمراد بالوجه هنا الجاه، وجاه الإنسان يعني شرفه وقيمته عند الناس ومنزلته بينهم. قوله: «أن يشتريا في ذمتيهما بجاههما فما ربحا فبينهما» مثال ذلك: هذان رجلان عاملان، لكن ليس عندهما مال، وكلاهما فقير، فذهبا إلى رجل غني كبير، وقالا له: نريد أن نشتري منك هذا المحل، فقال: أعطوني المال، فقالا: ليس عندنا شيء، لكننا نشتري بالذمة، فهو الآن ـ مثلاً ـ يساوي مائة ألف، فنشتريه منك بمائة ألف وعشرة في ذمتينا، فهذه تسمى شركة الوجوه؛ لأنهما اكتسبا المال بجاههما وثقة الناس بهما،