What is the ruling on two partners borrowing from a joint fund and one of them delaying repayment until after the division, and how should the borrowed amounts be handled before the division, and is it permissible to compensate a partner for a previous debt with the same amount from the joint fund?

It is not permissible for a partner to borrow from the company's funds except with the consent of their partner. If an agreement is made with the partner to borrow money and return it before the profit is distributed or implicitly estimated, and then the profit is divided according to the agreement, there is no harm in that. The borrowed amounts must be added to the profit, or implicitly estimated from it, then the profit is divided between the two partners according to each one's share (two-thirds for one and one-third for the other), and what each owes is set off. Giving the partner an amount equal to what was borrowed from them is incorrect; rather, the set-off must be based on the agreed-upon profit percentage. Adherence to Sharia (definition) regulations is obligatory when dealing with a partner if they are not a spouse or a mahram (definition), including hijab (definition), absence of khalwa (definition), avoiding free mixing, and lowering the gaze.