CAPITATION-TAX is not imposed upon slaves, Mokátibs, Modabbirs, or Am-Walids, because capitation-tax is a substitute for destruction, with respect to… - Burhan al-Din al-Murghinani

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CAPITATION-TAX is not imposed upon slaves, Mokátibs, Modabbirs, or Am-Walids, because capitation-tax is a substitute for destruction, with respect to them, and; with respect to us, it is substitute for aid [in the wars of the faith;] now in conformity with the first of these, it would, it would follo that capitation-taxt is due; a doubt therefore arises with respec to its being due; and as this is the case, it is determined not to be incumbent upon them: neither is it incumbent upon their owner to pay capitation-taxt for them, because he himself by their means pays an increased capitation-tax, as he through them becomes rich, or obtains a mediocrity of circumstances; and in either case he pays capitation-tax in a degree superior to the labouring poor.

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About Burhan al-Din al-Murghinani

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.

Also Known As

Alternative Names: Ali ibn Abu Bakr al- Marghinani Burhān al-Dīn Abu’l-Ḥasan ‘Alī bin Abī Bakr bin ‘Abd al-Jalīl al-Farghānī al-Marghīnānī[ ʻAlī ibn Abī Bakr al-Marghīnānī Abul Hasan Ali bin Abu Bakr bin Abdul Jalil Farghani Marghinani Rashtani
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A man may gratify his passion with his female slave in whatever way he pleases—It is lawful for a man to perform the act of Azil with his female slave without her consent, whereas he cannot lawfully do so by his wife unless with her permission. –The reason of this is that the Prophet has forbidden the act of Azil with a free woman without her consent but has permitted it to a master in the case of his female slave. Besides, carnal connexion is the right of a free woman for the gratifying of her passion, and the propagation of children (whence it is that a wife is at liberty to reject a husband who is an eunuch or impotent); whereas a slave possesses no such right.—A man, therefore, is not at liberty to injure the right of his wife, whereas a master is absolute with respect to his slave. If, also, a man should marry the female slave of another, he must not perform the act of Azil with her without the consent of her master.

"It is not lawful to make war upon any people who have never before been called to the faith, without previously requiring them to embrace it, because the Prophet so instructed his commanders, directing them to call the infidels to the faith, and also because the people will hence perceive that they are attacked for the sake of religion, and not for the sake of taking their property, or making slaves of their children, and on this consideration it is possible that they may be induced to agree to the call, in order to save themselves from the troubles of war.

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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...

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