Definition of the term.—Nifka, in the language of the law, signifies all those things which are necessary to the support of life, such as food, cloth… - Burhan al-Din al-Murghinani

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 (as the Prophet did by the people of Ta'if), and must also set fire to their habitations (in the same manner as the Prophet fired Baweera), 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.

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, [Persia.] 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, (namely, idolaters,) 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 Mussulman woman become an apostate, she is not put to death, but imprisoned, until the return to the faith. Shafei maintains that she is to be put to death; because of the tradition before cited;—and also because, as men are put to death for apostacy solely for this reason, that it is a crime of great magnitude and therefore requires that its punishment be proportionably severe, (namely, death,) so the apostacy of a woman being likewise (like that of man) a crime of great magnitude, it follows that her punishment should be the same as the of a man. The arguments of our doctors upon this point are twofold.—FIRST, the prophet has forbidden the slaying of women, without making any distinction between those who are apostates, and those who are original infidels, SECONDLY, the original principle in the retribution of offences is to delay to a future state, (in other words, not to inflict punishment here, but to refer it to hereafter,) since it retribution were executed in this world, it would render defective in the state of trial. as men would avoid committing sin from apprehension of punishment, and therefore would be in the state of persons acting under compulsion, and not of free agents: but in the case of apostacy of men the punishment is not deferred to a future state, because it is indispensably requisite to repel their present wickedness, (namely, their becoming enemies to the faith,) wicch wickedness cannot be conceived of women, who are, by natural weakness of frame, in incapable thereof: contrary to men.—A female apostate, therefore, is the fame as an original female infidel; as the killing of the one is forbidden, so the killing of the other also. She is however to be imprisoned, until return to the faith; because, as she refuses the right of GOD after having acknowledged it, she must be compelled, by means of imprisonment, to render GOD his right, in the same manner as she would be imprisoned on account of the right of the individual. It is written in the Jama Sagbeer,—"A female apostate is to be compelled to return to the faith, whether she be free', or a slave.—The slave is to be compelled by her master:—she is to be compelled, for the reasons already recited; and this is compulsion is to be executed by her master, because in this regard is had to the right both of GOD and of the master. It is elsewhere mentioned that a female apostate must be daily beaten with severity until she return to the faith.