Musannaf Ibn Abi Shaybah

Abu Hamza says that I asked Hazrat Ibn Abbas (may Allah be pleased with them) that my father is a trader of goats and sometimes he makes a Jew or a Christian his partner; is it correct to do so? He replied: Do not make a Jew, Christian, or Magian your partner. I asked the reason for this, so he said: They deal in usury, whereas usury is forbidden.

Hazrat Ata says: Do not enter into partnership with any Jew or Christian, do not let them pass in front of you during prayer, and if they do pass, they are like a dog (i.e., the prayer will be invalidated).

Hasan says that if a Muslim conducts buying and selling himself, there is no harm in making a Jew or a Christian a partner.

Hazrat Ibn Sirin says that do not give wealth to a dhimmi for mudarabah, but you may take wealth from him as mudarabah. When you pass by the collectors of zakat with this wealth, inform them that this wealth belongs to a dhimmi.

Hazrat Ata, Tawus, and Mujahid considered partnership with a Jew or Christian to be disliked, except if the buying and selling is done by a Muslim.

Hazrat Dahhak says that partnership with a polytheist is not permissible in farming and such matters in which he is absent, because in the religion of the polytheist, usury and the price of swine are lawful.

Hazrat Iyas bin Mu'awiyah says that if you spend your own wealth, you may enter into partnership with a Jew or a Christian.

Hasan says that you can take mudarabah capital from dhimmis, but you cannot give it to them.