المواطأة على العقود الربوية و عقوبتها في النظام السعودي

الملخص EN

The present research seeks to expound the concept of complicity in the usury contracts.

Complicity in usury contracts is defined as the complicity between the two contracting parties who agree and sign expressly or implicitly.

For example, the agreement to Usury contract merge two sound contracts, and this is to make usury such as combining sale and scrounge in one contract.

Moreover, this research discusses the following: the types of complicity and its forms; divergent viewpoints of jurists on complicity; Shariah standards applie by accountability and auditing Islamic financial Institutions.

In the end the research concludes with suggesting the penalties resulting from usury contracts in Saudi law.