Should the assets of a partnership company—including its capital—be divided based on the agreed-upon profit-sharing ratios upon dissolution, or should the capital be returned only to the funding partner, especially given that the partnership agreement stipulates the division of capital?

A partnership company is permissible, and its Shariah rulings are derived from the well-known rulings concerning companies in Islamic jurisprudence. When the company is liquidated, the capital is returned to its owners, and the working partner's right is in the profits. Agreeing to divide all company assets according to profits upon separation is permissible if it falls under the category of diminishing partnership leading to ownership (musharakah mutanaqisah muntahiyah bi al-tamleek) and its Shariah conditions are met. This involves the owning partner selling a portion of his share in the capital to the working partner, and there is no harm in deducting this amount from the profits. However, if this is not the case, then the condition is not permissible, because the capital belongs to the funding partner, and the partnership contract does not permit the working partner to take another's money without a legitimate right. The resolution of the Islamic Fiqh Academy regarding modern companies stipulated that partners divide the capital among themselves, meaning they share in contributing to it when establishing the company, and it did not address the issue of dividing assets upon separation.