Compare these short statements in two reports:
إِنَّ فِي الْمَالِ لَحَقًّا سِوَى الزَّكَاةِ
There is a due on wealth besides zakat.
لَيْسَ فِي الْمَالِ حَقٌّ سِوَى الزَّكَاةِ
There is no due on wealth besides zakat.
One affirms such a due; the other denies it. The comparison illustrates iḍṭirāb here, rather than deciding a legal ruling about zakat.