O you who believe ! when you contract a loan for a fixed term then write it down and let a writer write it down between you with fairness and the writer should not refuse to write, as Allah has taught him so he shall write; and let him who owes the loan dictate and he should fear Allah, his Fosterer, and not reduce anything from it. And if he who owes the loan is of poor understanding or weak or unable to dictate it himself, then let his guardian dictate with fairness. And call in two witnesses from among your men, but if two men are not available then one man and two women from among those whom you choose as witnesses, so that if one (woman) errs, then the other (woman) may remind her. And the witnesses must not refuse when they are called. And do not be averse to writing down the (loan contract), whether the (amount) is small or large, along with its time (of payment); that is (an act of) justice with Allah and (good for) the establishment of testimony and the nearest (way) for avoiding doubt (in future), except when it is ready merchandise which you transact among yourselves from hand to hand, then (in that case) there is no sin on you if you do not write it down, and have witnesses when you trade. And do not harm the writer or the witness, and if you do (so) then it will certainly be a transgression on your (part) and fear Allah; and Allah teaches you and Allah is the Knower of everything.