O you who believe! If you contract a debt for a stated time, then write it down, and let a scribe faithfully record it in writing between you in equity; nor let a scribe refuse to write as Allah taught him, but let him write, and let him who owes dictate; but let him fear Allah his Lord, and diminish nothing there from; but if he who owes be of low understanding, or weak, or cannot dictate himself, then let the guardian of his interests (or agent) dictate faithfully in justice. And call two witnesses out from amongst their men; or if two men not be at hand, then a man and two women, from those whom he approves as witnesses, so that if one of the two should err, the second of the two may remind the other. And let not the witnesses refuse when they are summoned; and let them not tire of writing it, be it small or great, with the terms of payment. That is more just in the sight of Allah, and more upright for testimony, and brings you nearer to avoiding doubt. Unless, indeed, it be actual merchandise (or ready-money) which you transfer between you hand to hand. In that case it is no sin against you that you do not write it down; but bring witnesses to what you sell one to another, and let not either scribe or witness come to harm; for if you do, it will be an abomination in you. Observe your duty to Allah, for Allah is teaching you, and Allah is Knower of all things.