while the principal remained the same. This usury is forbidden by the consensus of the Muslims. When the same outcome is intended but another transaction is used to achieve it, later Muslim scholars have differed over this. The Companions, however, did not disagree that it was forbidden, for actions are judged only by intentions. Numerous well-known reports from them establish this. Allah Most High prohibited usury because it harms those in need and consumes wealth unjustly; these harms are also present in usurious transactions.

When a debt falls due and the debtor is insolvent, the consensus of the Muslims is that it is impermissible to roll the debt over, whether through another transaction or otherwise. Rather, he must be granted respite. If he is solvent, he must repay. Thus, there is no need to roll the debt over, whether he is solvent or insolvent.

After imposing discretionary punishment on those who engage in usurious transactions, those in authority must order the debtor to repay the principal and cancel the usurious increase. If he is insolvent but has income-producing assets from which repayment can be made, his debt should be repaid from their proceeds to the extent possible. And Allah knows best.