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This article examines the way in which Jews and Christians are portrayed in the hisba treatise by the Andalusian Islamic jurist from Seville, Ibn cAbdūn (12th century). The first part is devoted to describe his comments on these religious communities in connection with previous Islamic juridical tradition. The second one deals with the relationship between the theoretical and practical dimensions of the juridical information that he provides in regard to the influence of the Almoravid rule over the legal conditions of Jews and Christians. Finally, the article includes an appendix with the English translation of IbncAbdūn's references to Jews and Christians. [ABSTRACT FROM AUTHOR]