Praise be to Allah.
If the company gives land to its employees that does not cost more than 150,000 riyals, and it gives them the amount that is recorded in the sale document, then it is not permissible to record more than the real price, because that is lying and consuming wealth unlawfully, and because the Muslims are bound by their conditions, and the contract between the company and the employee states that they will give him the price of the land to build a house, not to save it.
Based on that, you have to repent to Allaah, may He be exalted, and return the extra money to the company. If you think it most likely that unbearable harm will result if you tell the company about this matter, then look for means of returning the money to them without them knowing.
Shaykh Ibn ‘Uthaymeen (may Allaah have mercy on him) said: If you steal from a person or an organization, then you must get in touch with the one from whom you stole and tell him, “I have such and such of yours,” then you should work it out between you. But some people may think that this is too difficult and that they cannot go – for example – to someone and say “I stole such and such from you” and “I took such and such from you”. In that case he can send this money – for example – to him by some other means, indirectly, such as giving it to someone who is a friend of his and also of the other person, and telling him, “This is for So and so”; he can tell him the story and say, “Now I have repented to Allaah and I hope that you will give it to him.”
If he does that, then Allaah says (interpretation of the meaning):
“And whosoever fears Allaah and keeps his duty to Him, He will make a way for him to get out (from every difficulty)”
[al-Talaaq 65:2]
“and whosoever fears Allaah and keeps his duty to Him, He will make his matter easy for him”
[al-Talaaq 65:4]. End quote.
Fataawa Islamiyyah (4/162).
We ask Allaah to make things easy for you, and to help you to pay off your debt.
And Allaah knows best.
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