What are the jurisprudential rulings concerning the insane and those of unsound mind?

The insane person is not held accountable, nor is he obligated, due to his lack of intellect. This applies to the rights of Allah Almighty. As for the rights of people, if he spoils something, he guarantees it; so, damage to property is compensated from his wealth, and causing harm to a life falls upon his 'aqila (male relatives on his father's side). He inherits and is inherited from, and all rulings pertaining to the deceased apply to him.