This is because if the questioner sees the owner of the money coming to him, his forehead contracts because he knows that he is asking him for his money, so his forehead is scrunched. The questioner knows that in his face. Then the one in question ignores the questioner and gives him his side as if he had no information about it, so he cauterizes his side with it, so if it is known from the questioner that he means it. And he must give him his back and go away, so he told God that he had their backs ironed with it. This is the ruling for those who deny zakat, I mean the zakat on gold and silver. As for the zakat on sheep, cows, and camels, it is another matter.

As stated in the text, he flattens her with a gnawing hole, so she butts him with her horns, tramples him with her hoofs, and bites him with her mouths

That is why he singled out the tax collectors, the south, and the backs for mention in ironing, and God knows best what he meant.