Is the bank considered a partner through its money and the housing company a partner through its land and effort, or are they considered a single entity affiliated with the government, with different departments?

Partnership and sale are not concluded except by a contract. The statement that the bank is considered a partner is incorrect unless there is a true partnership contract. Banks are independent entities despite being supervised by the Central Bank. The housing authority builds apartments and refers the client to a bank that lends them the amount with an increase. This is not a partnership between the bank and the housing authority. Halal dealings occur through Murabaha sale, where the bank first buys the property and then sells it to the client with a known profit, provided that the contract is free of Sharia prohibitions such as late payment penalties or suspending ownership until full payment. This is the difference between a halal sale and an interest-based loan.