What is the ruling on agricultural engineers taking commissions from owners of agricultural machinery (such as harvesters) in exchange for operating them on company lands, and is the financial accountant considered a partner in sin if he knows about it but cannot stop it, and what is the ruling on accountants taking commissions from suppliers?

It is impermissible for an employee to take a commission from their company's clients except with the company's permission, because the employee acts as an agent for their company, and the gift or commission is for the company, not for the agent. Examples of this include agricultural engineers who take commissions from equipment owners, and accountants who take commissions from suppliers. This is not permissible except with the company's permission. As for employees who are aware of this but do not participate in it or engage in it, there is no blame upon them. Rather, they are urged to strive to rectify the situation and forbid evil to the best of their ability. The sin falls only upon its doer, as Allah Almighty says: "And whoever earns sin, he earns it only against himself" and "You are not charged except [with regard to] yourself."