Is a non-trading asset belonging to a non-Muslim subject to the 'Ushur levy (Al-'Ashir)?

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No levy (Al-'Ashir) is to be taken from non-Muslims if the assets they possess while passing through are not trade goods, even if they are livestock (sa'imah) or general wealth. Imam Ahmad explicitly stated this ruling in one narration. If, however, the livestock are intended for trade, half of the 'Ushur (one-twentieth) is to be taken.