once it has been tanned, it may be used for anything, whether solid or liquid. It may be made into a waterskin for water or milk, or into shoes or leather socks. Thus, the correct view is that it is not permissible to usurp the hides of carcasses; and if one does usurp them, he must return them, for the reasons mentioned.

“Destroying these three entails no liability …”

His statement, “Destroying these three entails no liability”: the three are the dog, the wine of a dhimmi, and the hide of a carcass. That is, if someone destroys any of them, he is not liable for compensation. The proof is that the Prophet, peace and blessings be upon him, said: “The price of a dog is impure.” (1) This indicates that a dog has no legally recognized value; thus, if someone destroys it, he is not liable.

The proof concerning wine, likewise, is that the Prophet, peace and blessings be upon him, prohibited its sale. (2) This indicates that it has no legally recognized compensable value; hence, if it is destroyed, no compensation is due. As for the hide of a carcass, it falls under the Prophet’s statement, peace and blessings be upon him: “Indeed, Allah has forbidden the sale of carcasses.” This indicates that a carcass has no legally recognized value; therefore, if someone destroys it, he is not liable.

With regard to the dog and wine, the matter is clear: neither has any legally recognized value. As for the hide of a carcass, if it has been tanned, its sale is permissible. Whoever destroys it is then liable for its value, or for an equivalent if it has an equivalent, because tanning renders it pure, and it may then be used for all purposes. Before it is tanned, however, the matter is subject to consideration. We may say that he is liable for it, because if it can be purified, it is like a garment contaminated with impurity; and a garment contaminated with impurity may be sold. Or we may say that he is not