<![CDATA[The concept of debt and receivables in Islam has a purpose and provides convenience for people who are experiencing difficulties. Islamic Sharia regulates all aspects of life, as well as debt issues. The purpose of this research is that debt is an obligation that must be paid, this is a form of responsibility to fellow humans. Indefinitely, a debt will still be called a debt, it will not be extinguished until it is paid off or through the willingness of the person giving the debt. The method used is literature review research, which is a method used to search for data sources related to a particular topic from various sources such as journals, the internet, and also other libraries. The results of this research show that debts are muamalah which is permitted in Islamic law, this muamalah must be carried out according to Islamic law, there must be no elements of deceit, there must be no usury, there must be no transcription or lies, and it must be noted that debt is obligatory paid.]]>
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