This document discusses the differences between riba (interest) and the time value of money concept from Islamic and capitalist perspectives. It notes that riba involves the addition of excess to loans or debts as interest, while the time value of money concept recognizes the difference in value between money received now versus in the future. Islam views money as a medium of exchange and commodity for purchasing goods and services, but not as a capital that has intrinsic time value. Capitalism allows money to be lent, invested, and treated as a capital with time value. The document provides references on the prohibition of riba in Islamic finance and reconciling this with time value concepts.