What is the required minimum threshold (Nisab) for imposing half of the 'Ushur on a Dhimmi (resident non-Muslim) possessing trade wealth?
General Chapter
Al-Mughni
Book of Jizya
Primary text
There is a divergence of opinion regarding the exact quantity required for the half-'Ushur levy on a Dhimmi. According to one narration from Salih, the levy is due for every twenty dinars, with one dinar taken. If the amount falls below twenty dinars, nothing is due, based on the principle that no Zakat is due on a Muslim or Taghallubi (a specific class of non-Muslim resident) below the Nisab, therefore nothing is due from a Dhimmi below this threshold, analogous to an amount below ten (in other contexts).
Supporting text
Another narration from Salih suggests that if the passing individuals are people of war (Ahl al-Harb), the full 'Ushur (one-tenth) is taken from ten units, but if they are people of covenant (Ahl al-Dhimma), half of the 'Ushur is taken (one dinar from twenty). Furthermore, one narration states that the required amount for a Dhimmi is half a Mithqal on ten dinars, and nothing is taken for less than ten dinars. This is supported by Abu al-Harith, who stated that if a Dhimmi possesses ten dinars, half a dinar (half a tenth) is taken, but if less than ten, nothing is taken, because ten dinars represents the threshold (Māl ma'shūr) upon which the levy is due, similar to how twenty is the threshold for a Muslim.