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" "It is the duty of every free Muslim arrived at the age of maturity to offer a sacrifice, on the ‘Idu’l-Azha’, or ‘Festival of the Sacrifice’, provided he be then possessed of a Nisab (i.e., sufficient property), and be not a traveller. This is the opinion of Abu Hanifah, Muhammad, Zufar, and Hasan, and likewise of Abu Yusuf, according to one tradition. According to ash-Shafi’i, sacrifice is not an indispensable duty, but only laudable. At-Tahawi reports that, in the opinion of Abu Hanifah, it is indispensable, whilst the disciples hold it to be in a strong degree laudable. The offering of a sacrifice is incumbent on a man on account of himself, and on account of his infant child. This is the opinion of Abu Hanifah in one tradition. In another he has said that it is not incumbent on a man to offer a sacrifice for his child...
Burhān al-Dīn Abu’l-Ḥasan ‘Alī bin Abī Bakr bin ‘Abd al-Jalīl al-Farghānī al-Marghīnānī (Arabic: برهان الدين المرغيناني) was an Islamic scholar of the school of jurisprudence. He was born in Marghinan near Farghana in 530/1135 (in present day ) He died in 593/1197.
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CAPITATION-TAX is not imposed upon Ráhibs, (that is, Christian or Pagan monks and hermits, who do not mix with the rest of mankind:)—the same is mentioned by Kadooree: Mohammed, in the Jama-Sagbeer, reports from Haneefa that capitation-tax may be imposed upon those, where they are capable of labour, (and such is the opinion of Aboo Yoofaf;) because where, being capable of labour, they refrain from it, they waste their ability; capitation-taxt, therefore, is due from the,m. in the same manner as tribute from the landholder, where he (being able) suffers his land to remain unfilled.—The reason for what is related by Kadoore is that a monk is not to be destroyed where he does does not mix with mankind; and capitation-tax, with respect to them, would be for the purpose of warding off destruction.
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