The author divided debtors into three categories:

The first category is one who is unable to repay any part of his debt—that is, he possesses nothing with which to discharge it. For example, a man owes one hundred dirhams but owns nothing at all. How should such a person be treated?

The author says: “He is not to be pressed for it, and it is unlawful to imprison him.” That is, it is not permissible for his creditor to demand payment from him, nor may we demand it from him. The evidence for this is the saying of Allah, Exalted is He:

“And if someone is in hardship, then let there be postponement until ease.” [al-Baqarah 2:280]

And when He says:

“Let a man of wealth spend according to his means; and whoever’s provision is restricted, let him spend from what Allah has given him.”

He then says:

“Allah does not burden any soul beyond what He has given it.” [al-Talaq 65:7]

Thus, such a person is not to be pursued; he is to be left until Allah provides for him and he is able to repay his debt. This applies to one who cannot repay any part of his debt, one who has absolutely nothing.

From this, we realize that those unjust people who demand payment from debtors who possess nothing neither fear Allah nor show mercy to the servants of Allah. They do not fear Allah because they have disobeyed Him: Allah says, “then let there be postponement until ease,” yet they grant him no respite. Nor do they show mercy to the servants of Allah, for they burden a servant with what he cannot bear. This may even lead to his imprisonment, since some judges may not act properly and may imprison such a debtor despite his inability to repay. How excellent it would be for you to read Ibn Hubayrah’s remarks in al-‘Anqari’s marginal notes.

His statement, “and it is unlawful to imprison him”: it is unlawful for the authority to imprison him, whether in a public prison or by confining him to his home. For imprisonment does not necessarily mean confinement in a public prison; a person may be confined to his home and placed under guard,