land tax, although both are forms of revenue sanctioned by the religious law. Likewise, the military governor and the judge each perform the duties required by their lawful office, while observing justice and the principles of the Sharia.

As for punishing someone known to possess what is rightfully due to another, but who has denied or withheld it, the scholars agree on this. I know of no disagreement that anyone who owes a debt or must return a specific item of property, and is able to do so but refuses, is to be punished until he fulfils that obligation. They have explicitly stated that he may be punished by beating. The Mālikīs, Shāfiʿīs, Hanbalīs and others have mentioned this, citing the Prophet’s statement, may Allah bless him and grant him peace:

“Delay in payment by someone able to pay makes it lawful to censure and punish him.”

This was narrated by the compilers of the Sunan, including Abū Dāwūd, al-Nasā’ī and Ibn Mājah. It is also established in the two Sahīh collections that he, may Allah bless him and grant him peace, said:

“Delay in payment by one who can afford to pay is wrongdoing.”

And a wrongdoer deserves punishment.

The scholars agree that discretionary punishment is prescribed for every sin for which there is no prescribed penalty. Sin is of two kinds: neglecting an obligation or committing a prohibited act.

If someone neglects obligations despite being able to fulfil them—such as repaying debts; returning entrusted property to its rightful owners, including property held under agency arrangements, deposits, orphans’ property, endowments and government funds; or returning usurped property and redressing wrongs—he is to be punished until he fulfils them.

The same applies to someone obliged to produce a person so that a right owed by that person may be exacted. For example, a man may commit highway robbery and flee to someone with power, who then prevents the prescribed penalties from being carried out upon him and the claims against him from being satisfied. This is forbidden by consensus. Muslim narrated in his Sahīh from