... merchants on the other wrote on the bottom of their books ofaccounts “in the name of God” to whom they were addressed (Carruthers & Espeland, 1991;Maltby, 1997). This points to whether books of ... actions. The double entry design of the Book sheds light on the nature of the honouring of Islamic principles.To ensure that believers would conform to the principles of the Sharia in their day-to-dayconduct, ... If He were to call them (at once)to account for what they have earned, then surely He would have hastened theirpunishment: but they have their appointed time, beyond which they will find norefuge...