The one who misappropriates booty (ghāl) (1) has his baggage burned, except for his weapons, any copy of the Qur’an, and anything that possesses life.

Concerning conquered land, the Imam may—according to his considered judgment (2)—either divide it among the troops or keep it as a communal endowment while levying an annual kharāj (land tax) on whoever holds it. Such land passes to the heirs, and anyone unable to cultivate the portion in his possession must surrender it.

Whatever is taken from the wealth of unbelievers (3) without actual fighting—such as jizya, kharāj, the ten-percent trade levy or half that amount, and whatever they abandon in panic—is fayʾ and is to be spent on the Muslims’ public interests in order of priority.

Chapter on the Pact of Protection (ʿAqd al-Dhimmā) (4)

The Imam, or his deputy, may conclude it with Jews, Christians, and Magians provided that they (5) pay the jizya and commit themselves to abide by our rulings (6).

No jizya is taken from a minor, a woman, a slave, or (7) anyone who lacks the means to pay it; once a person becomes liable, it is collected from him.

The payment is collected at the end of each lunar year. If they offer what is due, it must be accepted and fighting them becomes unlawful. At the time of collection they are to be humbled: they are kept standing for an extended period and their hands are pulled.