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Now I want to return the cost of the coupons that I benefitted from to the foundation. My question now is: who is required to return the money, if it was haraam? Is it me, as I am the one who bought things with these coupons and benefitted from them, or is it my sister in whose name the coupons were issued, but she did not benefit from them and did not buy anything with them; she only gave them to me? Who is liable in this case?
Praise be to Allah.
Firstly:
Giving false information about the salary is lying and is haraam. If wealth was consumed on the basis of that, then it comes under the heading of consuming wealth unlawfully, unless you were in a situation of dire necessity, which would make it permissible for you to lie in order to obtain clothing and the like, because Allah, may He be exalted, says (interpretation of the meaning): “He has explained in detail to you what He has forbidden you, excepting that to which you are compelled” [al-An‘aam 6:119].
If someone is compelled by necessity, it is permissible for him to lie, so that he may receive some of this wealth that is set aside for the poor and needy. However, it is preferable for him to use double entendres.
Secondly:
If you were not compelled by necessity, then it was not permissible for you to take the wealth, even if you were entitled to it, if the foundation stipulated that the salary should not be above a certain limit, and the one whose salary was above that limit had no right to take anything, because the Muslims are bound by their conditions, as was narrated by Abu Dawood (3594); classed as saheeh by al-Albaani in Saheeh Abi Dawood.
With regard to the liability for this wealth, it is subject to further discussion:
And Allah knows best.