Fight in the name of Allah and in the way of Allah. Fight against those who disbelieve in Allah. Make a holy war, do not embezzle the spoils; do not break your pledge; and do not mutilate (the dead) bodies; do not kill the children. When you meet your enemies who are polytheists, invite them to three courses of action. If they respond to any one of these, you also accept it and withhold yourself from doing them any harm. Invite them to (accept) Islam; if they respond to you, accept it from them and desist from fighting against them. Then invite them to migrate from their lands to the land of the Muhajireen and inform them that, if they do so, they shall have all the privileges and obligations of the Muhajireen. If they refuse to migrate, tell them that they will have the status of Bedouin Muslims and will be subjected to the Commands of Allah like other Muslims, but they will not get any share from the spoils of war or Fai' except when they actually fight with the Muslims (against the disbelievers). If they refuse to accept Islam, demand from them the Jizya. If they agree to pay, accept it from them and hold off your hands. If they refuse to pay the tax, seek Allah's help and fight them. When you lay siege to a fort and the besieged appeal to you for protection in the name of Allah and His Prophet, do not accord to them the guarantee of Allah and His Prophet, but accord to them your own guarantee and the guarantee of your companions for it is a lesser sin that the security given by you or your companions be disregarded than that the security granted in the name of Allah and His Prophet be violated. When you besiege a fort and the besieged want you to let them out in accordance with Allah's Command, do not let them come out in accordance with His Command, but do so at your (own) command, for you do not know whether or not you will be able to carry out Allah's behest with regard to them.

The verse "The punishment of those who wage war against Allah and His Apostle, and strive with might and main for mischief through the land is execution, or crucifixion, or the cutting off of hands and feet from opposite side or exile from the land...most merciful" was revealed about polytheists. If any of them repents before they are arrested, it does not prevent from inflicting on him the prescribed punishment which he deserves.

Concerning the statement of Allah, the Most High: The recompense of those who wage war against Allah and His Messenger. "This Verse was revealed concerning the idolators. Whoever among them repents before he is captured, you have no way against him. This Verse does not apply to the Muslims. Whoever kills, spreads mischief in the land, and wages war against Allah and His Messenger, then joins the disbelievers before he can be caught, there is nothing to prevent the Hadd punishment being carried out on him because of what he did."

The verse "If a man kills a believer intentionally, his recompense is Hell to abide therein for ever" was revealed six months after the verse "And those who invoke not with Allah any other god, nor slay such life as Allah has made sacred, except for just cause in Surat al-Furqan.

The Prophet (ﷺ) said: Kill the old men who are polytheists, but spare their children.