"CAPITATION-TAX is not imposed upon Ráhibs, (that is, Christian or Pagan monks and hermits, who do not mix with the rest of mankind:)—the same is mentioned by Kadooree: Mohammed, in the Jama-Sagbeer, reports from Haneefa that capitation-tax may be imposed upon those, where they are capable of labour, (and such is the opinion of Aboo Yoofaf;) because where, being capable of labour, they refrain from it, they waste their ability; capitation-taxt, therefore, is due from the,m. in the same manner as tribute from the landholder, where he (being able) suffers his land to remain unfilled.—The reason for what is related by Kadoore is that a monk is not to be destroyed where he does does not mix with mankind; and capitation-tax, with respect to them, would be for the purpose of warding off destruction."