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Things people exchange...
In transactions people exchange three things:

1- A thing that is forbidden specifically for itself like alcohol...these things are forbidden to be given as gifts, nor to be borrowed, or sold, or bought...etc. Transaction is forbidden for the person who gives the alcohol, and is forbidden for the person it is gifted to, or the one who sells it, or buys it, or the one who borrows it...etc. The Messenger (saw) said: «حُرِّمَتِ الْخَمْرُ بِعَيْنِهَا» “Alcohol is forbidden for itself” (Narrated by Nisa’i).

2- Something that is stolen or taken by force, this is forbidden for the one who stole it or took it by force, and it is forbidden to be given as a gift, or borrowed, or sold, or bought. It is forbidden for the person who acquires it and for the one it is gifted to, or the one who sells it, or buys, or lends it, or have any transaction with it, this is because this money belongs to its owner, once it is found it must be returned to its owner; from the evidences for this: Ahmad from Samura said: the Prophet (saw) said:

«إِذَا سُرِقَ مِنَ الرَّجُلِ مَتَاعٌ، أَوْ ضَاعَ لَهُ مَتَاعٌ، فَوَجَدَهُ بِيَدِ رَجُلٍ بِعَيْنِهِ، فَهُوَ أَحَقُّ بِهِ، وَيَرْجِعُ الْمُشْتَرِي عَلَى الْبَائِعِ بِالثَّمَنِ»

“If a man have something stolen from him or he lose something, and he finds it with another man, he has more right over it, and the one who bought it must return it to the seller with the price.”

This is a text that says stolen money must be returned to its owner.

This includes taken things by force, the one who took something by force must give it back to its owner, this is due to the saying from Samura from the Prophet (saw) said: «عَلَى اليَدِ مَا أَخَذَتْ حَتَّى تُؤَدِّيَ» “The hand must give back what it took (by force).” (Extracted by Tirmithi and he said this a Hasan Hadith)

3- Something that is permissible itself like money, as an example gold, silver, or paper money, but it was acquired through an illegal transaction like usury money or gambling money or money of stocks companies and stocks and shares... this is only forbidden for the person who acquired it, and it is not forbidden for the person who receives it legally from the person who acquired the money through usury (riba) or the one who gambled...etc.

This is like when you sell something to the person dealing with usury and you take the price from him, or a woman who gets her “nafaqa” (welfare) from a man who deals in usury, or when the man dealing in usury gives a gift to one of his relatives, or he is borrowed from, or any one of the legal transactions. The sin of that money is upon the man who deals in usury and not on the one who received the price or nafaqa or gift, or the borrower, this is because Allah (swt) said:

(وَلَا تَكْسِبُ كُلُّ نَفْسٍ إِلَّا عَلَيْهَا وَلَا تَزِرُ وَازِرَةٌ وِزْرَ أُخْرَى)

“And every soul earns not [blame] except against itself, and no bearer of burdens will bear the burden of another.” [Al-An’am: 164]