الربح على ما اصطلحا عليه والوضيعة على قدر المال
In simple terms: profit follows the valid agreement of the partners, while loss follows the capital ratio.
This single distinction is essential because many later financing examples depend on it.
This distinction will be used repeatedly in later applications. Before calculating profit or designing an exit, first identify who owns what, who works in the business and which rule governs genuine loss.
Profit and loss do not use exactly the same distribution rule.