Is it permissible for a merchant to fill out the delivery note with a commodity different from what was delivered, without changing the amount, under the pretext that the compensating authority only compensates for specific commodities?

It is not permissible to perform this act due to its involvement in cooperation for falsehood, deception, and lying, in accordance with the Almighty's saying: "And cooperate in righteousness and piety, but do not cooperate in sin and aggression" and the Prophet's (peace be upon him) saying: "Whoever deceives us is not of us" and "Beware of lying, for lying leads to wickedness." If the administration needs goods, it should request to purchase them through legitimate means, without resorting to devious methods.