Is it permissible to take a loan from the Ministry of Education designated for purchasing a laptop, without actually buying the laptop and spending the money on other needs? And is it permissible for a shop owner to issue fictitious invoices to teachers to enable them to obtain this loan?

A Muslim must fulfill promises and covenants, for Allah Almighty says: (O you who have believed, fulfill [all] contracts) and (And fulfill [every] covenant. Indeed, every covenant will be questioned about).

Therefore, teachers are obligated to abide by the Ministry's conditions for the advance. It is not permissible to take it and violate the condition, for the Messenger of Allah, peace and blessings be upon him, said: "Muslims are bound by their conditions, except a condition that makes a lawful thing unlawful, or an unlawful thing lawful."

The default for conditions is validity and permissibility unless there is evidence to prohibit them, as stated by Ibn Al-Qayyim and Ibn Uthaymeen.

If it is established that violating a condition is not permissible, then it is not permissible for shop owners to issue fake invoices, due to the lies, deception, and cooperation in sin involved.