Taʿzīr (discretionary discipline) carries several meanings, including veneration and support, as Allah, exalted is He, says:

“So that you may believe in Allah and His Messenger, support him, and honour him.” [Al-Fath: 9]

It also means discipline, which is what the author intends here. Discipline is called taʿzīr, even though the basic meaning of taʿzīr is support, because it involves supporting a person against his own self: when he is disciplined, he becomes upright and overcomes himself. The Prophet ﷺ said: “Support your brother, whether he is an oppressor or oppressed.” They said, “O Messenger of Allah, we understand supporting one who is oppressed, but how do we support him when he is an oppressor?” He said: “Prevent him from wrongdoing; that is your support for him.” (1) Thus, disciplining this person is in reality a form of support, for we have supported him against his own self, since this will deter him from what he had been doing.

Question: If zakat is taken from a miserly person, is he thereby absolved of his liability?

Answer: Outwardly, he is absolved of his liability, so we do not demand it from him a second time. Inwardly, however, he is not absolved of liability, and it does not suffice on his behalf, because he did not intend by it to draw near to Allah and to discharge his obligation to Allah. Therefore, he is punished for this just as one from whom it was not taken is punished, because it was taken from him against his will. If he repents from this, part of his repentance is to pay it a second time.

The author did not explain how he is to be disciplined: by beating, imprisonment, public reprimand, or some other means of discipline.

It has therefore been said that what is meant by taʿzīr is discipline; hence, whatever achieves discipline is obligatory. This differs according to the individuals involved: some are disciplined through financial penalties, such as the miserly person; some are disciplined by beating; and some are disciplined through reprimand