"The fatāwā declares that when the enemy is about to attack and a general alarm is sounded, those who will be immediately affected must consider it a duty for themselves (farḍul ‘ayn). However, those who are far removed or not in imminent danger of attack will consider it a duty for some (farḍul kifāyah).... As for aggressive jihad, it is permitted with those who refuse to be converted to Islam or pay jizyah ‘even if they do not attack us first’. Moreover, rebels can be attacked if the Imām orders even if they have not initiated hostilities. The Muslim ruler is to be obeyed in jihad ‘if there are equal chances of gain and loss. But if the loss is certain, then he may be disobeyed in battle conditions only’. Jizyah can be taken from all non-Muslims—except the Arab polytheists who are no more—so the author(s) of the fatāwā also allow(s) it for Hindus though, without naming them. However, it is also mentioned that there is disagreement about this.412 Jizyah, however, is not the same for every type of dhimmī. Those who have accepted Muslim rule without fighting can come to agreement as to its amount with Muslims while those who were defeated after fighting do not have this privilege. Here the book suggests a sum of forty-eight dirhams for the affluent and twenty-four for the less affluent able-bodied men.413 As for the treatment of dhimmīs, it is based on repugnance for their religious views but neither cruelty nor injustice is permitted. Exhibition of repugnance for them, however, is not included in cruelty. For instance, it is suggested that ‘shaking hands with dhimmīs is not approved (makrūh) and if this is done while in a state of ablution, a Muslim should wash his hand’. However, the dhimmīs’ property, life, the honour of their women, etc., are to be safeguarded by law."