利率在许多方面构成了资本主义体系的支柱。它被用作调节经济增长和货币供应的工具，通过为拥有闲余资金的人提供一种“激励”，促使他们储蓄或囤积资金。在伊斯兰教中，利息和囤积都是被禁止的。安拉（SWT）在《古兰经》中说：

Interest rates form the backbone of the Capitalist system in many ways. It is used as a tool to regulate economic growth and monetary supply by acting as an ‘incentive’ for those who have surplus money to save/hoard. In Islam both interest and hoarding are prohibited. Allah (swt) says in the Qur’an:

“那些囤积金银而不将其用于安拉之道的人，你要向他们宣告痛苦的刑罚。”[TMQ 9:34] 祂又说：“安拉允许买卖，禁止利息。”[TMQ 2:275] 因此，资本的拥有者必须将其投入到私人经营或合伙经营之中。

“And those who hoard up gold and silver and do not spend in the way of Allah, announce to them a painful chastisement.” [TMQ 9:34] He also says, “Allah has permitted trade and forbidden interest.” [TMQ 2:275] Owners of capital therefore have to invest it either in the form of private business or partnership.

所有合伙公司都必须满足的最基本条件是：两方或多方之间须有要约与承诺，且一旦成为合伙人，他们在公司经营中便享有平等的发言权。除这些条件外，利润与亏损的分担方式取决于公司的类型和所订立的契约。在 Anan（资本合伙）中，合伙是由两方或多方的财产组成，公司所遭受的任何亏损，都将按照各合伙人投入的资本比例由其共同分担。在 Abdan（劳务合伙）中，合伙建立在合伙人所提供的服务之上，亏损按照合伙人的薪金或工资进行分担。在 Mudharaba（信托合伙）中，合伙由一方出资、另一方出力构成，亏损由资本所有者承担，而提供劳动的一方则损失其工资或薪金。由这些基本规则和结构，还可以组成许多其他形式的公司。在所有情况下，利润都依照双方的相互约定进行分配，而不取决于所投入资本或所提供服务、劳动的多少。

The most fundamental criteria that must be met by all companies of partnership are that there must be offer and acceptance between two or more parties, and that once they become partners they have equal say in the running of the company. In addition to these criteria, the manner of sharing profits and losses is dependent on the type of company and agreement made. In the Anan where partnership is formed by the wealth of two or more parties, any loss suffered by the company would be shared among the partners in proportion to the capital they put in. In the Abdan where partnership is based on services provided by the partners, loss is shared according to the salaries/wages of the partners. In the Mudharaba where partnership is based on capital from one party and labour from another, loss is incurred by the owner of capital while the provider of labour loses his wage/salary. From these elementary rules and structures, many other forms of company can be formed. In all cases, profit is shared according to mutual agreement independent of the amount of capital or service/labour provided.

通过这种安排,持续的商业投资使就业水平保持在高位,富人和穷人都有可能变得更加富裕。

Through this arrangement, continuous business investment keeps employment levels high and both the rich and the poor have the potential to get richer.