What is the legal status of the manager (Amil) in a profit-sharing partnership (Mudarabah) regarding the capital?

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The manager in a Mudarabah contract is a trustee because they act over another's wealth with permission, and this benefit is shared, unlike a borrower who acts for their own benefit. The consensus among scholars whose views we know, including Al-Thawri, Ishaq, and the Ashab al-Ra'y (Hanafi school), is that the manager's statement regarding the amount of the initial capital is accepted. This is based on the principle that when one party claims the receipt of something and the other denies it, the statement of the denier is accepted.