"CAPITATION-TAX is to be imposed upon Kitabees, because this is mentioned in the Koran: and it is in the same manner to be imposed upon Majoosees, as the prophet imposed capitation-tax upon Majoosees.—Capitation-tax is also imposed upon the idolaters of Ajim, This is contrary to the opinion of Shafei, for he argues that destruction is incurred by all infidels; but the legality of abstaining from it, in consideration of a capitation-tax, with respect to Kitabees. is known from the word of KORAN, and with respect to Majoosees, from the traditions; any others, therefore, than those, remain subject to the original penalty, which is destruction. The argument of our doctors is that it is lawful to make slaves of the Idolaters of Ajim, it follows that it is also lawful to impose capitation-tax upon them because, in the same manner as, by reducing them to slavery, they are deprived of power over their own persons, so also, they are deprived of power over their own persons by the imposition of capitation-tax, since they must in this case work, and pay the Mussalmans the produce of their labour, and their subsistence is furnished from their labour. If a Mussulman army subdue an infidel territory before any capitation-tax be established, the inhabitants, together with their wives and children, are all plunder, and the property of the state, as it is lawful to reduce to slavery all infidels, whether they be Kitcbees, Majoofees, or idolaters."

“If a Muslim attack infidels without previously calling them to the faith, he is an offender, because this is forbidden; but yet if he do attack them before thus inviting them and slay them, and take their property, neither fine, expiation, nor atonement are due, because that which protects does not exist in them, nor are they under protection by place , and the mere prohibition of the act is not sufficient to sanction the exaction either of fine or of atonement for property; in the same manner as the slaying of the women or infant children of infidels is forbidden, but if, notwithstanding, a person were to slay such, he is not liable to a fine. It is laudable to call to the faith a people to whom a call has already come, in order that they may have the more full and ample warning; but yet this is not incumbent, as it appears in the Traditions that the Prophet plundered and despoiled the tribe of al-Mustaliq by surprise, and he also agreed with Asamah to make a predatory attack upon Qubna at an early hour, and to set it on fire, and such attacks are not preceded by a call. .”

“WHOREDOM and bastardy are defect with regard to a female slave, but not with regard to a male. because the object, in purchase of a female slave, is cohabitation and the generation of children, which must be affected by either of the above circumstances; whereas, the object in the purchase of a male slave is the use of his services, the value of which is not depreciated by his committing to whoredom.—IF, however, a male slave be much addicted to whoredom, our lawyers are of opinion that it is a defect, because in the pursuit of women he neglects the service of his master.”

“It is no objection to shooting arrows or other missiles against the infidels that there may chance to be among them a Muslim in the way either of bondage or of traffic, because the shooting of arrows and so forth among the infidels remedies a general evil in the repulsion thereof from the whole body of Muslims, whereas the slaying of a Muslim slave or a trader is only a particular evil, and to repel a general evil a particular evil must be adopted, and also because it seldom happens that the strongholds of the infidels are destitute of Muslims, since it is most probable that there are Muslims residing in them, either in the way of bondage or of traffic, and hence, if the use of missile weapons were prohibited on account of these Muslims, war would be obstructed. If the infidels in time of battle should make shields of Muslim children, or of Muslims, who are prisoners in their hands, yet there is no need on that account to refrain from the use of missile weapons, for the reason already mentioned. It is requisite, however, that the Muslims in using such weapons aim at the infidels, and not at the children or the Muslim captives, because, as it is impossible in shooting to distinguish precisely between them and the infidels, the person who discharges the weapon must make this distinction in his intention and design by aiming at the infidels, and not at the others, since this much is practicable, and the distinction must be made as far as is practicable.”

“People take pride on the basis of wealth and are looked down on the basis of poverty.”

“If the infidels, upon receiving the call, neither consent to it nor agree to pay capitation tax, it is then incumbent on the Muslims to call upon God for assistance, and to make war upon them, because God is the assistant of those who serve Him, and the destroyer of His enemies, the infidels, and it is necessary to implore His aid upon every occasion; the Prophet, moreover, commands us so to do. And having so done, the Muslims must then with God’s assistance attack the infidels with all manner of warlike engines , and must also set fire to their habitations , and must inundate them with water and tear up their plantations and tread down their grain because by these means they will become weakened, and their resolution will fail and their force be broken; these means are, therefore, all sanctified by the law.”

“The Imam, with respect to captives, has it in his choice to slay them because the Prophet put captives to death and also because slaying them terminates wickedness; or, if he choose, he may make them slaves, because by enslaving them the wickedness of them is remedied, and at the same time the Muslims reap an advantage; or, if he please, he may release them so as to make them freemen and Zimmis, according to what is recorded of Omar. … but it is not lawful so to release the idolaters of Arabia, or apostates… If captives become Muslims, let not the Imam put them to death; … but yet he may lawfully make them slaves, after their conversion…”