do not take oaths against each other, unlike the rest of the cases of disagreement between them that we have mentioned. Moreover, those involved in sale and purchase return to their respective capital sums, which is different from what we are dealing with.

Section: If the agent claims to have returned the capital, and the owner of the wealth denies it, the statement is that of the owner of the wealth, along with his oath. Ahmad stipulated this. There are two opinions among the scholars of the Shafi'i school; one is like our opinion, and the other is that his statement is accepted because he is a trustee, and because most of the benefit goes to the owner of the wealth, so the agent is like a depositary (muda'). Our argument is that he took possession of the wealth for his own benefit, so his statement regarding the return is not accepted, like a borrower, and because the owner of the wealth is a denier, and the statement is that of the denier. It is different from the depositary, for there is no benefit for him in the deposit. As for their argument that most of the benefit is for the owner of the wealth, this is denied, and even if it were conceded, the Mudarib only took possession of it for his own benefit and did not take it for the benefit of the owner of the wealth.

Section: If he says: "I made a profit of a thousand," then says: "I lost that," his statement is accepted; because he is a trustee whose statement is accepted regarding destruction, so his statement is accepted regarding the loss, just like an agent. If he says: "I made a mistake or I forgot," his statement is not accepted; because he is acknowledging a right belonging to another human, so his statement is not accepted in retracting it, just as if he acknowledged that the capital was a thousand then retracted it. If the agent incurred a loss, and said to a man: "Lend me what I can complete the capital with so I can present it to its owner, for I fear he will take it away from me if he learns of the loss," and he lent it to him, and he presented it to the owner of the wealth and said: "This is your capital," and he took it, he is entitled to do so. The agent’s retraction of his acknowledgment is not accepted if he retracts it. The testimony of the lender in his favor is not accepted because he is drawing a benefit to himself. He has no claim against the owner of the wealth; because the agent owned it through the loan, then delivered it to the owner of the wealth, but the lender has a claim against the agent only.

Section: If a man gives capital to two men as a Qirad (Mudaraba) for half the profit, and the wealth is liquidated, amounting to three thousand, and the owner of the wealth says: "The capital is two thousand," and one of them confirms this, while the other says: "Rather, it is one thousand," the statement is that of the denier, along with his oath. So when he swears that the capital is one thousand and the profit is two thousand,