Am I sinful for working as an accountant, disbursing funds from the company's treasury at the manager's request, knowing that a portion of it is used as a bribe, and another portion as personal loans to the manager amounting to thousands of dinars without the owner's knowledge? And must I leave the job, or must I return the loans before leaving it?

Bribery is forbidden by Islamic law, and the Messenger of Allah, may Allah bless him and grant him peace, cursed both the briber and the recipient of the bribe. Bribery is permissible in exceptional cases: if the rightful person cannot obtain their right except by paying a bribe, or if money is paid to remove or alleviate an injustice, or to pay money to a person or office that undertakes to go to the responsible authorities to finalize a transaction. There is no harm in this, and it falls under the category of hiring (ijarah).

If the advance is recorded with the manager and the employer does not prohibit it, then there is no harm in giving it. However, if it is not recorded or the employer prohibits it, then he must be informed, and the money should not be disbursed except with his permission. The employee is not obligated to leave the job unless forced to carry out a forbidden transaction.