6. Ali has narrated from his father, from al-Qasim ibn Muhammad from al-Minqariy from Hafs ibn Ghiyath who has said the following: “A city of the unbelievers is in the state of war (against Muslims); can it be flooded, set on fire or fired upon with catapults to destroy them even when there are women, children, old people and Muslims taken as prisoners of war and merchants?’ He (the Imam) said, ‘It can be done and it cannot be stopped because of the people you mentioned. The Muslims do not have to pay any compensation to anyone or ransom.’ “I also asked him, ‘Why is it that women do not have to pay taxes?’ He (the Imam) said, ‘It is because the Messenger of Allah, O Allah, grant compensation to Muhammad and his family worthy of their services to Your cause, prohibited fighting women and children in the war zone unless they fight. If women fight, one must cease fire as far as possible and there is no fear of a breach. Since he prohibited fighting in the war zone, in the peace zone (Islamic domain) it certainly is forbidden. If she refuses to pay taxes, destroying her is not possible and when destroying her is not possible there is no tax on her to pay. If men refuse to pay taxes, they will be in breach of the covenant and it is lawful to eliminate them; elimination of men is lawful in pagans’ lands. The case of the crippled, ones of the tax payers, blind, old ones, women and children in the war zone is the same and for this reason they are not to pay taxes.’”