Is *Ushur* (one-tenth tax) due from a *Dhimmi* passing by with goods equal to or less than the *Nisab* (threshold value) while having debt?

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The apparent view from Ahmad's statement is that if a *Dhimmi* possesses goods upon which *Ushur* is due, but has debt equivalent to or less than the *Nisab*, the levy of half the *Ushur* is prevented. This is because the tax is subject to the threshold value (*Nisab*) and the passage of a year (*Hawl*), which the debt negates, similar to the ruling on Zakat. If the *Dhimmi* claims to have debt, this claim is not accepted without proof from Muslims, as the presumption is that his liability is clear of that debt.