An accountant works balancing the books for a company. He writes down the figures and calculates the expenses and profits, etc… Among the figures which the accountant write down is the amount of interest – in figures – which the company takes from the bank in return for the balance in their account. He does not deposit anything in the bank and he does not ask the bank for the ribaa (interest). But he calculates all the figures for the company – only by writing them down – such as wages etc. and the price of raw materials, and this figure is included in that. Is simply writing down this figure in the final statement haraam?
Praise be to Allaah.
We put this question to Shaykh Muhammad ibn Saalih al-‘Uthaymeen, may Allaah preserve him, who replied:
Yes (it is haraam), because it is included in the general meaning of the hadeeth: the Prophet (peace and blessings of Allaah be upon him) cursed the one who consumes ribaa, the one who gives it, the two who witness it and the one who writes it down.”
And Allaah knows best.