In Radd al-Muhtar it states:
“The totality of excuses which has passed in the text and commentary are twenty which I versified in my saying:
The excuses of leaving out jamā‘ah are twenty which indeed I have inserted in the arrangement of verses like pearls:
Sickness, infirmity, blindness, being crippled
Rain, muddy ground then coldness that causes harm, Amputation of a leg with a hand or within them
Paralysis, an old man’s weakness and the intention to travel,
Fear of wealth, likewise of an oppressor
Or creditor, and desire to eat food that is present,
Wind at night, darkness, nursing a person with Sickness, the compulsion of urine or faeces,
Then, occupation with nothing besides knowledge
in Some situations is an excuse that is considered.” (1:581)