because he mentioned two things, then substituted a dirham for them, so it becomes as if he said: "They are a dirham." If he says: "dirham (dirhaman)," in the accusative, there are three views: The first is that he is liable for one dirham. This is the statement of Abu Abd Allah ibn Hamid and al-Qadi, because "such-and-such" (kadha) allows for less than a dirham, so if he conjoins a similar term to it, then explains both with a single dirham, it is permissible and constitutes valid speech. This is reported as an opinion of al-Shafi’i. The second view is that he is liable for two dirhams. This is the choice of Abu al-Hasan al-Tamimi, because he mentioned two phrases; thus, when he explains that with a dirham, the explanation returns to each of them separately, like his saying: "Twenty dirhams," where the explanation returns to the twenty, and it is the same here. This is reported as a second opinion of al-Shafi’i. The third view is that he is liable for more than a dirham. Perhaps he held that the dirham is an explanation for the phrase that follows it, so he is liable for a dirham for it, while the first remains in its ambiguity, and recourse (37) for its explanation is made to him. This resembles the position of al-Tamimi. Muhammad ibn al-Hasan said: If he says: "Such-and-such a dirham (dirhaman)," he is liable for twenty dirhams, because it is the smallest number explained by the singular accusative. If he says: "Such-and-such, such-and-such a dirham (dirhaman)," he is liable for eleven dirhams, because it is the smallest [compound number explained by the singular accusative. If he says: "Such-and-such and such-and-such a dirham (dirhaman)," he is liable for twenty-one dirhams (38), because it is the smallest number] (39) that has been conjoined (40) with parts and is explained in that manner. If he says: "Such-and-such a dirham (dirhamin)," in the genitive, he is liable for one hundred dirhams (41), because it is the smallest number that is added to the singular. It has been narrated from Abu Yusuf that if he says: "Such-and-such, such-and-such," or "Such-and-such and such-and-such," he is liable for eleven dirhams for them. Our position is that it admits of what we have said, and it admits of what they have said, so it is necessary to proceed with what we have said, because it is the certainty, and what is additional is doubtful, and nothing is necessitated by doubt, just as if he were to say: "I owe dirhams (diraham);" he is not liable except for the smallest plural, and the frequency of usage does not make it mandatory. For if the expression is literally applicable to both matters, it is permissible to use either one for the explanation. According to what Muhammad mentioned, the