Allah said,

﴿وَمَن قَتَلَهُ مِنكُم مُّتَعَمِّداً فَجَزَآءٌ مِّثْلُ مَا قَتَلَ مِنَ النَّعَمِ﴾

(And whosoever of you kills it intentionally, the penalty is ﴿an offering of﴾ livestock equivalent to the one he killed.) Mujahid bin Jabr said, "The meaning of `intentionally' here is that one intends to kill the game while forgetting that he is in the state of Ihram. Whoever intentionally kills the game while aware that he is in the state of Ihram, then this offense is more grave than to make an expiation, and he also loses his Ihram.'' This statement is odd, and the view of majority is that they have to pay the expiation for killing the game whether they forgot that they are in Ihram or not. Az-Zuhri said, "The Book (the Qur'an) asserts the expiation for intentional killing, and the Sunnah included those who forget, as well.'' The meaning of this statement is that the Qur'an mentioned the expiation and sin of those who intentionally kill game,

﴿لِّيَذُوقَ وَبَالَ أَمْرِهِ عَفَا اللَّهُ عَمَّا سَلَف وَمَنْ عَادَ فَيَنْتَقِمُ اللَّهُ مِنْهُ﴾

(that he may taste the heaviness (punishment) of his deed. Allah has forgiven what is past, but whosoever commits it again, Allah will take retribution from him.) the Sunnah that includes the rulings issued by the Prophet and his Companions, indicated the necessity of expiation in cases of unintentional killing of game, just as the Book legislated expiation for intentional killing. Killing game is a form of waste, which requires expiation in intentional and unintentional cases, although those who intend it have sinned, rather than those who made an honest error. Allah's statement,

﴿فَجَزَآءٌ مِّثْلُ مَا قَتَلَ مِنَ النَّعَمِ﴾

(The penalty is ﴿an offering of﴾ livestock equivalent to the one he killed.) indicates the necessity of offering an equivalent animal to the one the Muhrim killed. The Companions gave rulings that the camel, for instance, is the equivalent of the ostrich, the cow is the equivalent of wild cattle, and the goat for the deer. As for the cases when there is no equivalent for the killed animal, Ibn `Abbas said that one should spend its amount in Makkah (i.e. charity), as Al-Bayhaqi recorded. Allah's statement,

﴿يَحْكُمُ بِهِ ذَوَا عَدْلٍ مِّنْكُمْ﴾

(As adjudged by two just men among you;) means, two just Muslim men should determine an animal equivalent to the game killed, or the amount of its price. Ibn Jarir recorded that Abu Jarir Al-Bajali said, "I killed a deer when I was in the state of Ihram and mentioned this fact to `Umar, who said, `Bring two of your brethren and let them judge you.' So I went to `Abdur-Rahman and Sa`d and they said that I should offer a male sheep.'' Ibn Jarir recorded that Tariq said, "Arbad killed a deer while in the state of Ihram and he went to `Umar to judge him. `Umar said to him, `Let us both judge,' and they judged that Arbad should offer a goat that was fed on abundant water and grass. `Umar commented,

﴿يَحْكُمُ بِهِ ذَوَا عَدْلٍ مِّنْكُمْ﴾

(As adjudged by two just men among you;).'' Allah's statement,

﴿هَدْياً بَـلِغَ الْكَعْبَةِ﴾

(...an offering brought to the Ka`bah.) indicates that this equivalent animal should be brought to the Ka`bah, meaning, the Sacred Area, where it should be slaughtered and its meat divided between the poor of the Sacred Area. There is a consensus on this ruling. Allah said,

﴿أَوْ كَفَّارَةٌ طَعَامُ مَسَـكِينَ أَو عَدْلُ ذلِكَ صِيَاماً﴾

(or, for expiation, he should feed the poor, or its equivalent in fasting,) that is, if the Muhrim does not find an equivalent to what he killed, or the animal hunted is not comparable to anything else. `Ali bin Abi Talhah said that Ibn `Abbas commented on the Ayah,

﴿هَدْياً بَـلِغَ الْكَعْبَةِ أَوْ كَفَّارَةٌ طَعَامُ مَسَـكِينَ أَو عَدْلُ ذلِكَ صِيَاماً﴾

(...an offering brought to the Ka`bah, or, for expiation, he should feed the poor, or its equivalent in fasting.) "If the Muhrim killed game, then his judgement is its equivalent. If he kills an antelope, he offers a sheep slaughtered in Makkah. If he cannot, then he feeds six poor people, otherwise he should fast for three days. If he kills a deer, he offers a cow. If unable, he feeds twenty poor people, or otherwise if unable, he fasts for twenty days. If he kills an ostrich or zebra, he offers a camel, or he feeds thirty poor people, or fasts thirty days.'' Ibn Abi Hatim and Ibn Jarir recorded this statement, and in Ibn Jarir's narration, the food measurement is a Mudd (4 handfuls of food) each that suffices for the poor. Allah's statement,

﴿لِّيَذُوقَ وَبَالَ أَمْرِهِ﴾

(that he may taste the heaviness (punishment) of his deed.) means, We have required him to pay this expiation so that he tastes the punishment of his error,

﴿عَفَا اللَّهُ عَمَّا سَلَف﴾

(Allah has forgiven what is past.) during the time of Jahiliyyah, provided that one becomes good in Islam and follows Allah's Law, all the while avoiding the sin. Allah then said,

﴿وَمَنْ عَادَ فَيَنْتَقِمُ اللَّهُ مِنْهُ﴾

(but whosoever commits it again, Allah will take retribution from him.) meaning, whoever does this after it has been prohibited in Islam and having knowledge that it is prohibited,

﴿فَيَنْتَقِمُ اللَّهُ مِنْهُ وَاللَّهُ عَزِيزٌ ذُو انْتِقَامٍ﴾

(Allah will take retribution from him. And Allah is Almighty, All-Able of retribution.) Ibn Jurayj said, "I said to `Ata', `What is the meaning of,

﴿عَفَا اللَّهُ عَمَّا سَلَف﴾

(Allah has forgiven what is past.)' He said, `Meaning, during the time of Jahiliyyah.' I asked about,

﴿وَمَنْ عَادَ فَيَنْتَقِمُ اللَّهُ مِنْهُ﴾

(but whosoever commits it again, Allah will take retribution from him.) He said, `Whoever commits this offense again in Islam, then Allah will take retribution from him and he also has to pay the expiation.' I asked, `Is there any punishment for repeating this offense that you know of' He said, `No.' I said, `Do you think that the authorities should punish him' He said, `No, for it is a sin that he committed between him and Allah. He should pay the expiation.''' Ibn Jarir recorded this statement. It was said that the `Allah will take retribution' refers to the expiation, according to Sa`id bin Jubayr, `Ata', and the majority among the earlier and later generations. They stated that when the Muhrim kills game, the expiation becomes necessary, regardless of whether it was the first, second or third offense, and whether intentional or by error. Ibn Jarir commented on Allah's statement;

﴿وَاللَّهُ عَزِيزٌ ذُو انتِقَامٍ﴾

(And Allah is Almighty, All-Able of retribution.) "Allah says that He is invincible in His control, none can resist Him, prevent Him from exacting retribution from anyone, or stop Him from punishing anyone. This is because all creation is His creation and the decision is His, His is the might, and His is the control. His statement,

﴿ذُو انتِقَامٍ﴾

(All-Able of retribution.) meaning, He punishes those who disobey Him for their disobedience of Him.''

﴿أُحِلَّ لَكُمْ صَيْدُ الْبَحْرِ وَطَعَامُهُ مَتَـعاً لَّكُمْ وَلِلسَّيَّارَةِ وَحُرِّمَ عَلَيْكُمْ صَيْدُ الْبَرِّ مَا دُمْتُمْ حُرُماً وَاتَّقُواْ اللَّهَ الَّذِى إِلَيْهِ تُحْشَرُونَ - جَعَلَ اللَّهُ الْكَعْبَةَ الْبَيْتَ الْحَرَامَ قِيَاماً لِّلنَّاسِ وَالشَّهْرَ الْحَرَامَ وَالْهَدْىَ وَالْقَلَـئِدَ ذلِكَ لِتَعْلَمُواْ أَنَّ اللَّهَ يَعْلَمُ مَا فِى السَّمَـوَتِ وَمَا فِى الاٌّرْضِ وَأَنَّ اللَّهَ بِكُلِّ شَىْءٍ عَلِيمٌ - اعْلَمُواْ أَنَّ اللَّهَ شَدِيدُ الْعِقَابِ وَأَنَّ اللَّهَ غَفُورٌ رَّحِيمٌ - مَّا عَلَى الرَّسُولِ إِلاَّ الْبَلَـغُ وَاللَّهُ يَعْلَمُ مَا تُبْدُونَ وَمَا تَكْتُمُونَ ﴾

(96. Lawful to you is water game and its use for food -- for the benefit of yourselves and those who travel, but forbidden is (the pursuit of) land game as long as you are in a state of Ihram. And have Taqwa of Allah to Whom you shall be gathered back.) (97. Allah has made the Ka`bah, the Sacred House, an asylum of security and benefits for mankind, and also the Sacred Month and the animals of offerings and the garlanded, that you may know that Allah has knowledge of all that is in the heavens and all that is in the earth, and that Allah is the All-Knower of each and everything.) (98. Know that Allah is severe in punishment and that Allah is Oft-Forgiving, Most Merciful.) (99. The Messenger's duty is but to convey. And Allah knows all that you reveal and all that you conceal.)