What are ta'zir punishments, and when are they carried out?

Linguistically, ta'zeer means reproach and rebuttal. Islamically, it refers to disciplinary action for every sin for which there is no prescribed hadd punishment or kaffarah (expiation).

The jurists have unanimously agreed that ta'zeer is prescribed for abandoning an obligation and committing a forbidden act when there is no predetermined hadd punishment for it, such as: withholding zakat, failing to repay a debt, not fulfilling a trust, cheating in markets, dealing with usury, and giving false testimony. An act may sometimes be permissible but lead to harm, in which case its perpetrator is subject to ta'zeer. They differed on whether ta'zeer applies to one who abandons a recommended act or commits a disliked act; some permitted it while others forbade it. Ta'zeer may also be prescribed without there being a sin, such as disciplining a child or a non-Muslim.