In the name of Allah, the Most Merciful, the Ever Merciful.

All praise is for Allah; we praise Him, seek His help, ask His forgiveness, and repent to Him. We seek refuge in Allah from the evil within ourselves and from the consequences of our deeds. I bear witness that there is no deity but Allah alone, without partner, and I bear witness that Muhammad is His servant and messenger… To proceed:

Allah, exalted be He, has prescribed for His servants complete systems for their financial dealings, systems founded on justice that no other code can rival. Among the greatest injustices in transactions—and the clearest violation of fairness and uprightness—is the presence of usury, which Allah has warned against in His Book and on the tongue of His Messenger, and whose prohibition is unanimously acknowledged by the Muslims. Allah the Exalted says in the Book He revealed for people to judge by among themselves: “O you who believe, fear Allah and give up what remains of usury, if you are truly believers (2:278). But if you do not…”