Breakdown of ليس هناك إعفاء للمهاجر إلا إذا كان مقيما.
الal
the
هناكhunâka
there
لli
for, to (attached)
ليسlaysa
to not be
كانkâna
to be
إلا إذاillâ idhâ
unless
مقيمmuqîm
resident (having residency, settled)
مهاجرmuhâjir
immigrant
إعفاءi'fâ'
exemption
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