The Orphans' Decree was introduced in Yemen and obligated the Zaydi state to take under its protection and to educate in Islamic ways any dhimmi (i.e. non-Muslim) child whose parents had died when he or she was a minor. First introduced or revived in the 17th century, the Orphans' Decree was ignored during Ottoman rule (1872–1918), but was observed during the period of Imam Yahya (1918–1948). According to one source, the decree has "no parallel in other countries".
Although forced conversion is not widely recognized under Islamic laws, historian and Arabist Shelomo Dov Goitein believes that a forced conversion of orphans could have been justified by the revelation attributed to Muhammad that states: "Every person is born to the natural religion [Islam], and only his parents make a Jew or a Christian out of him." 
Before Ottoman rule
There are only some fragmentary and isolated accounts about the enforcing of the decree before Ottoman rule. It was not enforced equally in every part of Yemen. There were places where Jews were able to hide orphaned children and protect them from being forcibly converted to Islam. Still there are several accounts about the enforcement of the decree.
Shalom Shabazi, a Jewish poet who lived in 17th century Yemen, wrote in one of his poems about "stealing orphans". A translation of the poem runs thus: "Thousands of orphaned souls, both boys and girls, were wrested from the arms of their parents, grandfather and grandmother, by force by the nations all the days of the many kings of Yemen."
Rabbi Hayyim Habshush writes that by the end of Al-Mansur Ali I's rule in 1809 the Imam built palaces for his sons "and when he settled his sons in those palaces he ordered that the orphaned Jewish children be seized and converted and made servants and scribes in the palaces." In the same account Habshush testifies that there were some "who concealed the children in their homes until they were fully grown."
After the end of Ottoman rule
Tudor Parfitt compares the Orphans' Decree to "draconian measures introducing the forced conscription of Jewish children into the Czarist's army" in Russia. Concerning the reintroduction of the Orphans' Decree in Yemen after the end of Ottoman rule Parfitt says that "in the first ten years" it "was implemented with great rigour."
Once again the decree was not implemented equally in every part of Yemen. In some places the authorities turned "a blind eye" to escaped and hidden children, but, in the places the Decree was implemented, troops were sent to search for escaped children, and the leaders of Jewish communities that were suspected of hiding the children were "imprisoned and tortured".
A witness account from Sana'a recalls an abduction of two fatherless siblings, a brother and a sister. The children were forcibly taken from their mother's arms and beaten to make them convert to Islam. The Jewish community offered to pay for the children's release to their family, but Islamic law prohibits accepting money to avert such a conversion. The witness compares the ceremony of the conversion of the siblings to a "funeral procession".
After getting out of the orphanage, converted Jewish boys were often enlisted as soldiers. The girls made a valuable asset as brides because there were no relatives who needed to be paid a bride price in order to marry them.
- Yehuda Nini (January 1, 1991). The Jews of the Yemen, 1800-1914. Routledge. pp. 20–23. ISBN 978-3-7186-5041-5.
- Simon, Reeva Spector; Laskier, Michael Menachem & Reguer, Sara, eds. (2003) The Jews of the Middle East and North Africa in Modern Times. New York: Columbia University Press; p. 392
- Bat-Zion Eraqi-Klorman (2001). The forced conversion of Jewish orphans in Yemen. Cambridge University Press. JSTOR 259478.
- Tudor Parfitt (October 6, 2000). Israel and Ishmael: studies in Muslim-Jewish relations. Palgrave Macmillan. pp. 211–213. ISBN 978-0-312-22228-4.