What is the Shar'i ruling on leasing land to a bank for 100,0 dirhams per month for 120 months, paid in advance, and then re-leasing it from the bank for 120,0 dirhams per month, paid in installments and for the same duration?

The method mentioned is a means to usury (riba), because it resembles 'inah sale (buy-back sale), which was prohibited by the majority of jurists. Sheikh al-Islam Ibn Taymiyyah went further, stating that it is usury by the consensus of the Companions. He was asked about the ruling on a person selling an item and then buying it back for more than he sold it for, and he answered that this is usury by the consensus of the Companions and the majority of jurists, and he presented evidence for this. Therefore, if the intention of the transactor is to exchange dirhams for a greater number of dirhams at a later date, then it is usury. This type of leasing (ijarah) is forbidden due to the presence of collusion, and there may even be a stipulation.