Do jinn and devils possess an intellect by which they can distinguish, so as to be held accountable, or do they have another means of perception that grants them freedom of choice?

The Sharia confirms Allah's honoring of humanity, and that the basis of accountability (taklif) is intellect. If intellect is lost, accountability ceases, as the scholars have said: "When Allah takes away what He has bestowed, He drops what He has enjoined." The jinn are accountable by the consensus of scholars, based on Allah's saying: "And I did not create the jinn and mankind except to worship Me," and His saying: "I will surely fill Hell with jinn and mankind all together." This indicates that they possess intellect and perception by which they distinguish between right and wrong, otherwise they would not deserve reward or punishment, and their accountability would not be valid. The jinn and devils have intellect by which they distinguish, otherwise they would not be held accountable. And Allah knows best the extent of the strength of their intellects and how they perceive.