What is the ruling on a partnership in a project where 60% of the profits are distributed to the two founding partners in exchange for operation, and then the remainder is distributed based on capital? And what is the ruling on considering indirect costs that cannot be recovered as a loss to be distributed based on capital, or as costs to be deducted before profit distribution?

The aforementioned transaction is valid according to the Hanbalis, combining partnership (sharika) and profit-sharing (mudarabah). Al-Khiraqi and Ibn Qudamah permit two bodies to share in capital, or two capitals with one body. The profit is distributed according to the agreement, and the loss is borne in proportion to the capital. As for the second question, it falls under judicial matters that require knowledge of the specific details of the situation and the judgment of experts. If the Mudarib (profit-sharer) spent from the capital to furnish a rented place, knowing that these expenses would not be recovered, and if this was outside the common commercial practice, then he is liable for that from his own money. It is not considered a loss from the capital or tangible assets of the project.