Book of Jihad
229 – They unanimously agree that a man may step forward for single combat and invite an opponent to it, provided he has the imam’s permission. Al-Hasan alone dissented: he disliked the practice and did not acknowledge single combat at all.
230 – They unanimously agree that the jizya is to be taken from the Magians (1).
231 – They unanimously agree that no jizya is to be taken from a minor or from a woman.
232 – They unanimously agree that slaves are not subject to jizya.
233 – They unanimously agree that no jizya is levied upon a Muslim (2).
234 – They unanimously agree that the People of the Covenant (ahl al-dhimma) are not liable for zakat charities.
235 – They unanimously agree that if the inhabitants of a land embrace Islam before being subdued, their property remains theirs and their legal status is the same as that of Muslims.
236 – They unanimously agree that nothing is taken from the dhimmis for their dwellings, except what we have mentioned concerning the Banu Taghlib.
237 – They unanimously agree that anyone who embezzles from the war booty must return what he has taken to the officer in charge of distribution (3).
238 – They unanimously agree that a horse receives two shares and an infantryman one share. Al-Nuʿmān alone dissented, holding that a mounted warrior is allotted only one share (4).