Who is responsible for compensating the amount stolen by coercion from one of the partners assigned to collect installments and deliver them to the accountant, in a company that sells appliances by installment, where some participate with capital and others with effort?

The person who buys equipment, collects installments, and delivers them to the accountant for a fee is considered a private employee (ajīr khāṣṣ).

The private employee, the partner, and the Mudarib (investing partner) are considered to be holding assets in trust (yad amānah). Therefore, they are not liable for any loss or damage unless it results from transgression (ta'addī) or negligence (tafrīṭ).

Transgression is doing what is not permissible, and negligence is abandoning what is obligatory.

They are not liable for anything that perishes while in their possession or due to their action, except in cases of transgression or negligence.