Following the rules and regulations of charity and usury, now through the longest verse of QURÄN, we come to know how we ought to prepare documents of transaction, involving future payments, or future considerations; whether delievery is made on the spot or paid later on.

      In this verse there are 19 instructions, or orders, for the transactions in which delivery and payment is made now or then. These 19 rules or commandments are as undermentioned:

      1- When you deal with each other in contracting a DEBT for a certain term write it down. This order also implies the permit for lending and borrowing with stated terms. The command includes all sorts of debts that may generally exist in transactions, as well as the loans.

      2-3- To prevent doubts and to be sure of the accounts in future, it puts an stress saying: ``Let a writer write it down between you justly.''

      4- The writer should not refuse to write it down as Allah has taught him. This is thanks giving to God for granting him the power of pen, and knowledge of writing.

      5- The one upon whom the right lays, that is the DEBTOR has to dictate the detail of what he owes.

      6- The debtor should fear God, and diminish not anything of what he owes.

      7- If the debtor is mentally deficient and is weak or unable to dictate; his guardian should do it for him with justice and truth. This phrase of the verse implies that fools, and those who are mentally deficient are not allowed to take possession of their wealth and whatever they own, and it is the duty of their guardian to do it for them.

      8- The guardian also has to observe justice in dictating or testifying the debts of those who are under their guardianship.

      9- Besides that; two witnesses are to be taken in order to witness the deal.

      10-11- This two witnesses are to be full-grown, wise and Muslims.

      12- If there are not two men; enough for the witness is one man, and two women.

      13- These women are to be such that you approve of them and are trustworthy in your sight.

      14- If the two witnesses are both men, they can testify independently; but if they are females they have to testify simulataneously and both together, so that if one of them errs or forgets, the other may remind her.

      15- The witnesses should not refuse when they are called on for evidence.

      16- Be the debt small or great, it has to be written down because this is more equitable in the sight of God, and is more upright for testimony.

      17- These orders, mentioned above have but one exception; and that is when the transaction and dealing is carried out on the spot and in cash.

      18- In the cash and pecuniary transactions, writing it down, is not needed; but calling to witness, two witnesses is necessary and recommended by Qurän. This will prevent future differences and disputes, and is said to be better for us.

      19- The writer and the witness should not suffer any harm for doing their duty in writing and testifying.

      By the ending, the verse calls man to be pious and God-fearing, and that whatever we may need in our daily life, God teaches that to us. Putting the last two phrases close together, may imply that Piety and God fearing will have a deep affection and connection with our knowledge and clearsightedness.