What is the ruling of the Sharia on exploiting loopholes in commercial law through illicit means, such as forging invoices or describing goods not covered by the law, in order to obtain dollars at a state-subsidized price for sale in the black market and profit from the price difference? Is it permissible for a merchant who abides by the law to falsify the quality of goods or inflate the invoice value to the extent of bribes, so as to be able to compete under these circumstances?

The forgery of goods and invoices by merchants to obtain government subsidies is unlawful in Islamic law, whether the transaction is with a Muslim or a non-Muslim, and is considered to be lying and deception. Whoever enters non-Muslim lands under a pledge of safety, with a visit or residency visa, is not permitted to betray their trust or take their money through deception or theft; for Muslims are bound by their conditions. If one betrays or steals from them, it is obligatory to return what was taken to its rightful owners. It is not permissible to forge invoices or types of goods, even if it is to recover losses. A Muslim must fear Allah and seek lawful sustenance.