סימן סה סעיף יט
מֻתָּר לְהַלְווֹת לַחֲבֵרוֹ מֵאָה דִּינָרִין שֶׁיִּקְנֶה בָּהֶם סְחוֹרָה עַל הַיָּרִיִד, וּבְשׁוּבָם לְבֵיתָם יִתֵּן לוֹ הַלֹּוֶה מֵאָה וְעֶשְׂרִים דִּינָרִין בַּעֲדָהּ, וּבִלְבַד שֶׁיְקַבֵּל הַמַּלְוֵה אֶת הַסְּחוֹרָה וְיוֹלִיכֶנָּהּ לְבֵיתוֹ וְתִהְיֶה אַחְרָיוּת הַדֶּרֶךְ עַל הַמַּלְוֵה, דַּהֲוֵי כְּמוֹ שֶׁיֵּשׁ לוֹ חֵלֶק בְּרֶוַח הַסְּחוֹרָה, הוֹאִיל וּמְקַבֵּל עָלָיו אַחְרָיוּת (קע"ג).
One may lend his friend one hundred dinars with which to buy merchandise at the yerid,38The day of the market place where various goods were brought to a central location to be sold. and when they return home the borrower may give him one hundred and twenty dinars for it,39The borrower is now buying the merchandise from the lender and he is entitled to sell it at a profit. provided that the lender takes delivery of the merchandise and transports it home. Since the risk of transit on the lender, it is considered as though the lender has a share in the profit of the merchandise, since he accepted the responsibility for it.40Since the lender immediately accepted responsibility for the merchandise, he is the owner. Afterwards when the borrower pays 120 dollars he is, in effect, buying anew wares that belong to the lender and the 120 dollars is not considered the repayment of the original loan.
תנא דבי אליהו כל השונה הלכות בכל יום מובטח לו שהוא בן העולם הבא שנאמר הליכות עולם לו אל תקרי הליכות אלא הלכות (נדה ע"ג.)