 The Mishnah forbids arrangements where a supplier gives a product to a shopkeeper to sell in return for a portion of the profit, since it views the supplier as effectively loaning the product to the shopkeeper, while ignoring the fact that the shopkeeper takes on the risk of theft, depreciation, and accidents.However, the Mishnah argues that it would not be counted as usury if the supplier employed the shopkeeper to sell the product, even if the wage was merely nominal, such as a single dry fig; this mechanism to permit profit being gained by a lender, in a business transaction between lender and debtor, was formalised as the "Heter Iska", literally meaning "exemption contract", which worked in exactly the same way as the earlier Sumerian business partnership contract between lender and debtor.Like all contracts, there are sometimes disputes, and the parties may resort to secular courts, running the risk of the court imposing interest, or other conditions which are contrary to Halakhic principles.