(XXXIX) You who believe, whenever you contract a debt for a stated period, write it down. Let some literate person write [what goes on] between you properly; no literate person should refuse to write it down. Just as God has taught him, so let him write it down, and let the borrower dictate. May he heed God and not omit any part of it. If the borrower is feeble-minded or incapacitated or cannot manage to dictate himself, then let his guardian dictate it in all fairness, and seek out two witnesses from among your men- folk to act as witnesses. If there are not two men [available], then one man and two women [may serve] as witnesses from anyone you may approve of, so that if either of them should slip up, then the other woman may remind the other. Witnesses must not refuse [to serve] when they are called upon, nor try to get out of writing anything down whether it is small or large, along with its due date. Such [procedure] is more equitable so far as God is concerned and it makes for more valid testimony, as well as reducing the chances for doubt; unless it is some transaction handled on the spot that you pass around among yourselves, in which case it will not be held against you for not writing it down. Call in witnesses whenever you engage in trade, and let no literate man nor any witness feel obligated if you do so; that would be immoral on your part. Heed God, for God teaches you! God is Aware of everything.