What is the ruling on writing a letter of approval to a financing company to sell goods at a price higher than their real value, knowing that the seller will take the difference in cash?

If the buyer agrees with the company that it will issue him a letter of approval for selling a commodity at a price higher than the real price, so that the customer can take the difference, then this transaction is forbidden for two reasons:

1. It involves deception and fraud against the financing company.

2. It involves a trick to circumvent usury, as the difference the customer takes is a loan with forbidden interest.

Therefore, it is forbidden for the company director, the customer, and the concerned employee to engage in this transaction. The employee must refuse it and inform his manager that this action is impermissible شرعًا (Islamically), citing the verse: "And do not cooperate in sin and aggression."