If they agree to this before concluding the contract, it is equivalent to a stipulation within the contract, as we established in Kitāb Butlān al-Tahlīl: a stipulation made before a contract is equivalent to one made at its conclusion.

If one of them voluntarily gives the other a gift—for example, the worker in a profit-sharing investment partnership gives something to the owner, or the farmer gives him sheep, chickens, or something else—this is equivalent to a borrower giving a gift to the lender. The owner may choose to return it, accept it and reciprocate with something of equivalent value, or credit its value to the giver out of the owner’s share of the profit when they divide it, just as a lender deducts its value from the loan principal.

Some people dispute this with us, saying, “He is giving the gift voluntarily.” But that is not so. Rather, he has given it because of their dealings with one another, whether a loan, an exchange, or something similar. This is illustrated by what the Prophet, may Allah bless him and grant him peace, said in the hadith concerning the collector Ibn al-Lutbiyyah of al-Azd. When the collector said, “This is for you, and this was given to me as a gift,” the Prophet, may Allah bless him and grant him peace, said:

“Why did he not sit in his father’s and mother’s house and see whether he would be given gifts or not?”

It is established that several Companions, including ʿAbd Allāh ibn Masʿūd, ʿAbd Allāh ibn Salām, ʿAbd Allāh ibn ʿAbbās, Anas, and others, instructed a lender who had accepted a gift to deduct its value from the loan. Sound reasoning also makes this plain: if he accepts the gift before receiving repayment, he has