that is, when a person rides an animal, he places one leg on the right and the other on the left; whereas they place both legs either on the right or on the left. They do not place the right leg on the right and the left leg on the left; rather, they ride sideways. Such were the conditions agreed upon between them and the Commander of the Believers, Umar ibn al-Khattab, may Allah be pleased with him (1).
In our own time, there are no horses or donkeys used for riding; rather, there are cars. So what kinds of cars may they ride? The answer is: they are prohibited from using luxurious vehicles, because this would lead to their being regarded with honor and authority, and to people pointing them out.
It may also be said that they were prohibited from riding horses because they are a means and instrument of war, not because they entail pride and adornment. However, the first view is more appropriate: namely, that they are prohibited from riding luxurious things by analogy with horses.
Nor may they be seated at the head of gatherings, nor may people stand for them...
His statement, “Nor may they be seated at the head of gatherings,” means that it is not permissible for them to sit at the forefront of an assembly; rather, they are to sit at its rear. There is no issue with this at the beginning of a gathering. That is, if a group of Muslims enters along with one of the protected non-Muslim subjects, it is not possible for the protected non-Muslim subjects to move ahead and sit at the head of the gathering, for the foremost place in an assembly is reserved for the noble and prominent members of the people, whereas they are not among those entitled to nobility and authority.
But if they are already seated in a gathering, and then a group of Muslims enters, are they to be made to rise from the head of the gathering?