If a non-Muslim kills another non-Muslim, qisas applies. However, if a Muslim kills a non-Muslim, the law does not require qisas, and does not specify a punishment. Article 2 of the penal code makes clear that the existence of a specified punishment denotes the existence of an offense. Therefore, in the absence of a specified punishment in this instance, the judge may even rule that no offense has taken place in the willful killing of a non-Muslim by a Muslim. Therefore, the penal law applies less value to the life of a non-Muslim as compared to a Muslim and may even permit the murder with impunity of non-Muslims by Muslims.
Other lesser offenses also provide for differential sentences between Muslims and non-Muslims. For example, Article 88 of the penal code states that if a Muslim man commits adultery with a Muslim woman, the penalty is 100 lashes for the man. However, if a non-Muslim man commits adultery with a Muslim woman, his penalty is death. No penalty is specified for the Muslim man who commits adultery with a non-Muslim, woman. Similarly with homosexuality, under Article 121 of the penal code, non-penetrative sex between two Muslim men is punished by 100 lashes. However, if one of the partners is non-Muslim, the penalty for him is death. The crime of malicious accusation is punished, according to Article 147 of the penal code, by eighty lashes if the victim is a Muslim. However, if the victim is non-Muslim, the maximum penalty is set at seventy-four lashes. In this article, non-Muslims are equated in their treatment with minors and those lacking their full mental capacities. Article 494 of the Penal Code provides penalties for violating the corpse of a Muslim; no penalties are stipulated for violating the corpse of a non-Muslim.
The penal code, which is derived from traditional Islamic legal principles, is nevertheless applied fully to non-Muslims whose own traditions of penal law may be quite different.
Explicit discrimination is also found in legal texts other than the penal code. For example, Article 115 of the constitution of the Islamic Republic requires that the president should be a Shi'a Muslim, thus excluding more than 20 percent of population from taking full part in the conduct of the public affairs. Articles of the Iranian Civil Code that deal with matters of inheritance create a privileged status for Muslims. Article 881 of the civil code prohibits a non-Muslim from inheriting property from a Muslim. Moreover, it provides that if a non-Muslim dies and there is among his beneficiaries even one Muslim, this legatee, even if he is only a distant relative, inherits all the property. This article of the civil code conflicts with the constitutional provision permitting religious communities to deal with matters pertaining to personal status in accordance with their own laws and practices.
According to Article 1059 of the civil code, a Muslim man is free to marry a non-Muslim woman. However, the opposite does not apply. A marriage between a non-Muslim man and a Muslim woman is not recognized.