Is what happened—the direct manager adding a percentage to the financial agreement between the two parties—considered a sin that falls upon the questioner? And is it permissible for the questioner and his friend to conclude a new agreement that includes the friend receiving a percentage of the contract value that he assigns to the questioner, knowing that the agreed-upon price represents two-thirds of the price the company deals with others, and that the friend will not provide any facilities to the questioner, and all payments will be transferred directly to him?

It is not permissible to collaborate with your friend in assigning work to his private institution without the knowledge and permission of his employer. This is because such an act is considered deception and a betrayal of trust, as stated in the Almighty's words: "O you who have believed, do not betray Allah and the Messenger or betray your trusts while you know." Tenders must be left to fair competition based on experience, quality, and suitable price. His statement that this does not harm his employer is irrelevant, as the Lawgiver has forbidden cooperation in sin and aggression.