by the 13th century, muhaqqiq al-hilli was able to advance these concepts very considerably. he extended the judicial role of the ulama to "iqamat al-hudud" the imposition of penalties by ulama themselves. in his writings it is possible to see the evolution in his thinking whereby the fuqahā' develop from the deputies of the donor for the distribution of religious taxes in his early writings to being the deputies of the hidden imām for collection and distribution of the taxes in his later works. in effect, transgressing the limits set by shaykhu t-taifa (two centuries earlier) in his first transgression.