Based on the presented materials, there is no direct indication that the obligation to pay zakat may systematically not extend to certain Muslims or that exceptions are provided for it.

Jihad's Primacy and the Inviolability of Zakat

Based on the presented materials, there is no direct indication that the obligation to pay zakat may systematically not extend to certain Muslims or that exceptions are provided for it. In one excerpt ( link txt, page: 1584), zakat is mentioned alongside other pillars of Islam, but it is emphasized that when obligations conflict in situations that require jihad, jihad takes precedence: “jihad is prioritized over prayer, fasting, zakat (wealth tax), hajj… if fasting collides with jihad, fasting is postponed…” This characterization reflects the prioritization of certain obligations in special circumstances, but it does not indicate that the payment of zakat can be systematically reduced or waived for any categories of Muslims.

Thus, based solely on the provided quotes, zakat is regarded as one of the institutions of Islam, mandatory to fulfill, except in situations where the demands and priorities associated with jihad force attention to be shifted to other duties. However, these sources do not imply the existence of special material or other conditions under which a Muslim might be exempt from paying zakat under normal circumstances.

Supporting citation(s):
"One of the strong arguments in promoting extremist ideas is the high value given to jihad in Islam. ... jihad is prioritized over prayer, fasting, zakat (wealth tax)..." (source: link txt, page: 1584)