The Ruling on Deception in Contract Terms

Question
An employee in a government department wants to upholster a sofa set but does not have cash. She can take a loan from the post office for 1000 dinars on the condition that it is for goods, and she will repay the amount as it is. She asked the upholsterer to write her a receipt for 1000 dinars as if she had purchased the goods from him, then after she receives the money, she will pay him the upholstery fee and keep the rest for herself. What is the ruling on what she did?
Answer
I say, and with God's success: this is a deception that leads to usury; because they give goods, not money, so taking it for money in this way would be usury, and God knows best.
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