legally accountable—that is, mature and of sound mind. The evidence that legal accountability is a condition is that testimony is not accepted from one who is not legally accountable.
Another condition is that the wife must deny him; that is, she must say that he is lying. If she admits what he has accused her of, there is no li'an, and the prescribed punishment is carried out on her. If she is muhsanah, she is stoned to death; if she is not muhsanah, she is flogged one hundred lashes and banished for one year. The evidence that the wife's denial is a condition is the saying of Allah, Exalted is He:
“But the punishment will be averted from her if she testifies four times by Allah that he is indeed lying.” [Quran 24:8]
If she affirms his statement and confesses to zina, the punishment is not averted from her, because the prescribed punishment is established against her by her confession.
His statement, “then he says before her”: this is the fifth condition—that the husband must begin before the wife.
His statement, “four times”: this is the sixth condition—that the testimony must not fall short of the number mentioned by Allah, Mighty and Majestic, namely four testimonies.
His statement, “I testify by Allah that this wife of mine has committed zina,” while pointing to her; and, if she is absent, he names her and identifies her by her lineage: thus, he says, “I testify by Allah that this wife of mine has committed zina,” if she is present. If she is not present, he says, “My wife, so-and-so daughter of so-and-so,” identifying her by that which distinguishes her. However, his words do not mean that her presence and absence are alike. Rather, she must be present, so that the li'an between her and her husband takes place consecutively, for this was the manner of the case that occurred in the time of the Prophet (peace and blessings be upon him).