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I N S T I T U T E S . B ook IX
appears that there is .no manner of difference between the rich and the
poor, as the prophet fpoke generally, .without making any diftin&ion:
moreover, capitation-tax is due only in lieu o f deftruiftion *, (whence
it is that it is qot due from perfons the deftrudtion of whom on account
o f infidelity is illegal, namely women and children,') and in
this fenfe it applies equally tp the rich and the poor.— The arguments
of our dodtors upon this head are twofold.— first;, their doftrine is
adopted from Omar, Othman, and A li, with whom all the companions
agreed upon this point; secondly, capitation-tax fefves as.an
aid to the troops, and therefore differs* in its rate, according to the
difference- of men’ s . circumftances, in the .fame ’’manner as tribute
upon land.. The ground of this is-thatcapitation-tax is; due in lieu of
affiftance, with perfon and property-f-; but as property is different with
refpeft to being more or tefs, fo in the fame manner that is different,
which is a fubftitute for it.-—With refpedt to the tradition adduced
by Shcfev, we are only to underftand from it that the taking of deenars,
and fo forth, from the tribe to whom he alluded was in the way
of a compofition, in which there is no difference between the poor
and the rich, as is further proved by the term female adults, in the
faying referred to, fince capitation-tax is not incumbent upon women.
It is to be obferved that in the exadtion of capitation-tax from the
labouring poor, it is a condition that the perfon upon whom it is levied
be in a Hate of health for the greater part of the year.
C a p i t a t i o n - t a x is to be impofed upon Kitdbees-, becaufe
this is mentioned in the Koran: and it is in the fame manner to be
impofed upon Majoofees, as the prophet impofed capitation-tax upon
Majoofees.— Capitation-tax is alfo to be impofed upon the idolaters of
Jljim, \Perfa.] This is contrary to the opinion of Shafei, for he
* T h a t is to fay, is impofed as a return from the mercy and forbearance ihewn by the
MuJfulmanSi and as a fubftitute for that dejlruttion which is due upon infidels.
f Namely, that affiftance which every fubje£t o f the Mujfulman government is by
the law enjoined to afford towards carrying on the injoined war with infidels.
5 argues
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aro-ues that deftru&k>n is incurred by all infidels ;• But the legality of
sfbftaining from it, in confideration of a capkation-tax, with refpeft
to Kitdbees, is known from the word of the Koran, and with refpea
to Majoofees, from the traditions';, any others, therefore, than thole,
(namely, idolaters,) remain fubje£t to the original penalty, which is de-
■ H H T h e ’ argument o f our do&o'rs is that-as it is lawful to make
flavel of the idolatersi.of Ajim, it follows that it i*s alfo lawful to impofe
capitation-tax upon them y becaufe, in the fame manner as, by reducing
them to ilk-very," th'ey are deprived of power over, their own perfons,
fo alfo.^ they are deprived of power over their own perforts.by theim-
pofition of capitation-tax, fince they mull in this cafe work, and-pay
the Muffuhnans the produce of their labour, and their fubfillence i s -
furnilhed from their labour.
I* a Mujfulman army fubdue an infidel territory before any capi- Tfe inhabi--
fatlon-tax be eftablilhed, the inhabitants, together with their wives conquCTed
and children,- are all plunder,'and the property of the Hate, as it is
lawful to reduce to flavery all in f dels,, whether they be Kitdbets, Ma- of.the Rate.
jpofees, or idolaters
C apitation-tax- is not impofed upon the idolaters'of Arabia^
becaufe their infidelity is particularly atrocious, fince the prophet was cepted from
fent among them,, and manifefted himfelf in the mrdft of them, and laters#
the Koran was delivered down in their language; wherefore their
depravity is mod: evident. In the fame manner, capitation-tax is not JaUs ,
impofed upon apoftates, as their infidelity is alfo of an atrocious nature,
becaufe they have apoftatifed and become infidels after having
been led into the way of the faith, and made acquainted with its expedience.—
From'neither of thefe, therefore, is any thing to be
accepted, but they muff embrace the faith, or be put to death. Shafe
i holds that it is lawful to make Haves, of the idolaters of Arabia
the reply to him is contained in the arguments of our dc&brs as before
recited-
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