完全禁止开设银行，唯一允许的将是国家银行，且不进行任何有利息的交易。这些事务将由公共财库（Bayt Al-Mal）的一个专门部门负责处理。金融贷款将依照伊斯兰教法（Shari'ah）的规定办理，并将便利金融和货币交易。

It is completely prohibited to open banks, and the only one permitted will be the State bank, and there are no transactions upon interest. This will be dealt with by a particular department of the Bayt Al-Mal. Financial loans will be undertaken in accordance with the rules of the Shari’ah and the financial and currency transactions will be facilitated.

银行的业务分为三种类型：基于利息的交易，例如债券和贷款；转账类交易，例如支票和存款。

The work of the bank falls under three types: interest based transactions such as bonds and credits, transferral transactions such as cheques and deposits.

转账业务和存款两者按照伊斯兰教法都是允许的，其依据既是转账的经据，也是委托（信托）的经据。因此，穆斯林开设银行以提供转账业务、存款服务，以及其他类似的、伊斯兰教法所允许的服务，例如货币兑换业务，是被允许的。在这种情况下，开设银行不被视为禁止，因为只有以利息运作的银行才是被禁止的。 然而，这些业务并不能带来巨额利润，其利润充其量只能用于开设类似货币兑换商的店铺。以这样的资金开设银行是不可能的，因为无法获取足够的利润：转账、存款和货币兑换业务的利润，与利息带来的利润相比非常微薄，而巨额利润来自以利息为基础的投资，这些才是有利可图的投资。因此，转账、存款和货币兑换业务的利润，不足以开设今天世人所理解的那种银行，而只够开设服务有限的店铺，例如货币兑换商的店铺，这并不适用于今天所称的银行。银行的开设只能依靠以利息为基础的交易，银行正是为了利息交易而设立的，而利息根据明确的古兰经经文是被禁止的（Haram）：

The transferral transactions and deposits are both permitted according to the Shari’ah and the evidence for that are the evidences for transfers and the evidences for trusts. So it is permitted for a Muslim to open a bank in order to provide transferral transactions and services for deposits and whatever else that are similar from whatever are permitted by the Shari’ah such as currency transactions. In such a case, opening a bank would not be considered forbidden, since only the bank which operates with interest is forbidden. However, these transactions do not make large profits or its profits could only help in establishing something similar to the shops for currency traders. It would not be possible for anyone to open a bank with such money due to the lack of capability to make enough profits for it, since the profits from transfers and deposits, and the profits from currency exchange transactions are very small compared to the profits from interest, and the large profits are the profits which are from investments in interest based transactions and so these are the profitable investments. Accordingly the profits from transfers, deposits and currency exchange transactions would not be sufficient to open banks in the meaning they are known as in the world today, but rather it would only be sufficient to open shops with limited services, such as the shops of currency traders, which is not applicable to what are known as banks today. The opening of banks could not occur except with interest based transactions, and the bank is only opened for the sake of interest based transactions, and interest is forbidden (Haram) according to decisive Qur’anic text:

“并且禁止了利息（高利贷）”，因此，按照其目前的通行理解开设银行是被禁止的。

“And has forbidden interest (usury)”, and for that reason opening a bank according to its current understanding is forbidden.

然而，借出贷款是被允许的，且没有限制，这是因为先知穆罕默德ﷺ的话：

However, the giving of loans is permitted without restriction, due to the words of the Messenger (pbuh) :

. » مَا مِنْ مُسْلِمٍ يقُْرِضُ مُسْلِماً قَرْضاً مَرَّتَيِْ إِلاَّ كَانَ كَصَدَقَتِهَا مَرَّة «.

. » مَا مِنْ مُسْلِمٍ يقُْرِضُ مُسْلِماً قَرْضاً مَرَّتَيِْ إِلاَّ كَانَ كَصَدَقَتِهَا مَرَّة «.

“没有哪个穆斯林向另一位穆斯林两次放贷，却不等同于施舍一次的。”（由伊本·马哲从阿卜杜拉·本·麦斯欧德(SWT)处传述），并且有传述来自阿乃斯，他说：

“There is no Muslim who gives a loan twice to another Muslim, but it will be like giving charity once.” (reported by Ibn Maja from ‘Abd Allah (swt) b. Mas’ud), and it is reported from Anas who said:

. رَأَيْتُ لَيْلَةَ أُسْرِيَ بِِ عَلَى بَابِ الجَْنَّةِ مَكْتُوباً: الصَّدَقَةُ بِعَشْرِ أَمْثَالَِاَ، وَالْقَرْضُ « بِثَمَانِيَةَ عَشَرَ، فَقُلْتُ: يَا جِبِْْيلُ، مَا بَالُ الْقَرْضِ أَفْضَلُ مِنْ الصَّدَقَةِ؟ قَالَ: لأَنَّ السَّ ائِلَ يَسْأَلُ » وَعِنْدَهُ، وَالْمُسْتَقْرِضُ لا يَسْتَقْرِضُ إِلاَّ مِنْ حَاجَةٍ .

. رَأَيْتُ لَيْلَةَ أُسْرِيَ بِِ عَلَى بَابِ الجَْنَّةِ مَكْتُوباً: الصَّدَقَةُ بِعَشْرِ أَمْثَالَِاَ، وَالْقَرْضُ « بِثَمَانِيَةَ عَشَرَ، فَقُلْتُ: يَا جِبِْْيلُ، مَا بَالُ الْقَرْضِ أَفْضَلُ مِنْ الصَّدَقَةِ؟ قَالَ: لأَنَّ السَّ ائِلَ يَسْأَلُ » وَعِنْدَهُ، وَالْمُسْتَقْرِضُ لا يَسْتَقْرِضُ إِلاَّ مِنْ حَاجَةٍ .

“在我被带去夜行登霄（Isra）的那一夜，我看见天堂的门上写着：‘施舍得到十倍的回报，借贷得到十八倍的回报。’我说：‘哎，吉卜利勒！为什么借贷比施舍更好呢？’他说：‘因为乞讨的人是在他有所拥有的时候才来求取，而借贷的人只是因为他有所需要才来求借。’”（伊本·马哲辑录）

“On the night on which I was taken on the Night of ascent (Isra), I saw written at the gate of Paradise: 'Charity brings a tenfold reward and a loan brings an eighteen fold reward.' I said: 'O Jibril! Why is a loan better than charity?' He said: 'Because the beggar asks when he has something, but the one who asks for loan does so only because he is in need” (reported by Ibn Maja).

同样，存款是被允许的，这是因为安拉(SWT)的话语：

Likewise, deposits are permitted due to the words of Allah (swt):

“的确，安拉（SWT）命令你们把委托物归还给应得的人。”（《古兰经》4:58），他（SWT）又说：“如果你们彼此信托，那么受托的人应当忠实地偿还所托付的东西。”（《古兰经》2:283），又因为使者（ﷺ）的话：

“Indeed, Allah (swt) commands you to render trusts to whom they are due.” (TMQ 4:58), and He (swt) said: “And if one of you entrusts another, then let him who is entrusted discharge his trust [faithfully].” (TMQ 2:283), and due to the words of the Messenger (pbuh) :

. » أَدِّ الأَمَانَةَ إِلَى مَنْ ائْتَمَنَكَ، وَلا تََُنْ مَنْ خَانَكَ «.

. » أَدِّ الأَمَانَةَ إِلَى مَنْ ائْتَمَنَكَ، وَلا تََُنْ مَنْ خَانَكَ «.

“要把托付交还给托付你的人，不要背叛背叛你的人。”（提尔米济（al-Tirmidhi）引述艾卜·胡莱赖（Abu Hurayrah）的圣训，并称该圣训为“哈桑·迦利卜”（Hasan Gharib）。）并且有关他的记载如下：

“Give the trust to the one who entrusted you, and don't betray who betrays you” (reported by Al-Tirmidhi from Abu Hurayrah, and he said: that the narration is Hasan Gharib). And it is reported about him :

. أَنَّهُ كَانَتْ عِنْدَهُ وَدَائِعُ، فَلَمَّا أَرَادَ الَِجْرَةَ أَوْدَعَهَا عِنْدَ أُمِّ أَيََْنَ، وَأَمَرَ عَلِيّاً أَنْ ي رُدَّهَا « » عَ لَى أَهْلِهَا .

. أَنَّهُ كَانَتْ عِنْدَهُ وَدَائِعُ، فَلَمَّا أَرَادَ الَِجْرَةَ أَوْدَعَهَا عِنْدَ أُمِّ أَيََْنَ، وَأَمَرَ عَلِيّاً أَنْ ي رُدَّهَا « » عَ لَى أَهْلِهَا .

“他有一些寄存的财物在身边，当他想要迁徙（Hijrah）时，他把这些财物交给了乌姆·艾曼，并吩咐阿里将它们归还给其主人。”（伊本·古达玛在《Al-Mughni》中转述。）

“that he had some deposits with him, and when he wanted to make migration (Hijrah), he gave them to Um Ayman and ordered Ali to return them to their owners.” (as reported by Ibn Qudamah in Al-Mughni).

转让债务是被允许的，依据是先知ﷺ的话：

Transfer of loans is permitted due to the words of the Messenger (pbuh) :

. » مَطْلُ الْغَنِِِّ ظُلْمٌ، وَإِذَا أُتْبِعَ أَحَدُكُمْ عَلَى مَلِيءٍ فَلْيَتْبَعْ «.

. » مَطْلُ الْغَنِِِّ ظُلْمٌ، وَإِذَا أُتْبِعَ أَحَدُكُمْ عَلَى مَلِيءٍ فَلْيَتْبَعْ «.

“富人拖延还债是不义的行为；你们中若有人被转介给富有的人索取债务，就让他接受转介。”（穆斯林辑录）；艾哈迈德在《穆斯南德》中的另一版本作：“凡被转介给富有之人的，就应当接受。”

“The delay (of payment) by a rich person is injustice, but when one of you is referred for payment to a wealthy man, let him be referred.” (reported by Muslim), and in a version by Ahmad in Al-Musnad: .» وَمَنْ أُحِيلَ عَلَى مَلِيءٍ فَلْيَحْتَلْ «. “whoever is referred for payment to a wealty man, then accept it.”.

这三项银行业务是伊斯兰教法所允许的，唯一被禁止的是对贷款收取利息。银行若不收取利息便无法开设和运营，因此，必须在不收取利息的前提下向民众提供这些服务，因为这些服务已成为民众事务的一部分。据此，国家有必要开设一家银行，作为宝藏库（Bayt Al-Mal）的分支机构。然后，该银行将依照伊玛目的意见和伊杰提哈德（Ijtihad）来开展这三项业务，因为它们属于允许的事务，其管理依照伊玛目的意见和伊杰提哈德进行。因此，这便是国家必须开设一家银行以处理民众事务的证据。

These three transactions which the bank undertakes are permitted by the Shari’ah and the only thing forbidden is taking interest upon loans. The bank cannot be opened and operate except with interest, so, therefore, it is imperative to provide these services to people without interest, since they have become part of peoples’ affairs and accordingly it is necessary for the State to open a bank as a branch of the Bayt Al-Mal. Then it would undertake these three transactions according to the opinion and Ijtihad of the Imam, because they are part of the permitted issues whose management is run according to his opinion and Ijtihad, and so this is the evidence that the State must open a bank which would undertake the settling of peoples’ affairs.