1ـ مُحَمَّدُ بْنُ يَحْيَى عَنْ أَحْمَدَ بْنِ مُحَمَّدِ بْنِ عِيسَى عَنِ الْحَسَنِ بْنِ مَحْبُوبٍ عَنِ الْعَلاَءِ بْنِ رَزِينٍ عَنْ سَدِيرٍ الصَّيْرَفِيِّ قَالَ قُلْتُ لأَبِي جَعْفَرٍ (عَلَيْهِ الْسَّلام) مَا تَقُولُ فِي رَجُلٍ كَانَ لَهُ مَالٌ فَانْطَلَقَ بِهِ فَدَفَنَهُ فِي مَوْضِعٍ فَلَمَّا حَالَ عَلَيْهِ الْحَوْلُ ذَهَبَ لِيُخْرِجَهُ مِنْ مَوْضِعِهِ فَاحْتَفَرَ الْمَوْضِعَ الَّذِي ظَنَّ أَنَّ الْمَالَ فِيهِ مَدْفُونٌ فَلَمْ يُصِبْهُ فَمَكَثَ بَعْدَ ذَلِكَ ثَلاَثَ سِنِينَ ثُمَّ إِنَّهُ احْتَفَرَ الْمَوْضِعَ الَّذِي مِنْ جَوَانِبِهِ كُلِّهِ فَوَقَعَ عَلَى الْمَالِ بِعَيْنِهِ كَيْفَ يُزَكِّيهِ قَالَ يُزَكِّيهِ لِسَنَةٍ وَاحِدَةٍ لأَنَّهُ كَانَ غَائِباً عَنْهُ وَإِنْ كَانَ احْتَبَسَهُ.

1. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad ibn ‘Isa from al-Hassan ibn Mahbub from al-‘Ala’ ibn Razin from Sadir al-Sayrafiy who has said the following: “I once asked abu Ja‘far, ‘Alayhi al-Salam, about a man who buries a certain amount of his wealth in a certain place and after one year goes to find out. He searches and digs around in the area but fails to find it. He then after three years goes to search again and finds the amount of wealth that was lost. He (the Imam) said, ‘He pays only one year’s Zakat because it was absent from him even though he had placed it in hold.’”

2ـ عَلِيُّ بْنُ إِبْرَاهِيمَ عَنْ أَبِيهِ عَنِ ابْنِ أَبِي عُمَيْرٍ عَنْ رِفَاعَةَ بْنِ مُوسَى قَالَ سَأَلْتُ أَبَا عَبْدِ الله (عَلَيْهِ الْسَّلام) عَنِ الرَّجُلِ يَغِيبُ عَنْهُ مَالُهُ خَمْسَ سِنِينَ ثُمَّ يَأْتِيهِ فَلاَ يُرَدُّ رَأْسُ الْمَالِ كَمْ يُزَكِّيهِ قَالَ سَنَةً وَاحِدَةً.

2. Ali ibn Ibrahim has narrated from his father from ibn abu ‘Umayr from Rifa’ah ibn Musa who has said the following: “I once asked abu ‘Abd Allah, ‘Alayhi al-Salam, about a man whose wealth remains lost for five years. He then finds it and does not reject the capital. How much Zakat is he required to pay? He (the Imam) said, ‘He pays one year’s Zakat only.’”

3ـ عَلِيُّ بْنُ إِبْرَاهِيمَ عَنْ أَبِيهِ عَنْ إِسْمَاعِيلَ بْنِ مَرَّارٍ عَنْ يُونُسَ عَنْ دُرُسْتَ عَنْ عُمَرَ بْنِ يَزِيدَ عَنْ أَبِي عَبْدِ الله (عَلَيْهِ الْسَّلام) قَالَ لَيْسَ فِي الدَّيْنِ زَكَاةٌ إِلاَّ أَنْ يَكُونَ صَاحِبُ الدَّيْنِ هُوَ الَّذِي يُؤَخِّرُهُ فَإِذَا كَانَ لاَ يَقْدِرُ عَلَى أَخْذِهِ فَلَيْسَ عَلَيْهِ زَكَاةٌ حَتَّى يَقْبِضَهُ.

3. Ali ibn Ibrahim has narrated from his father from ’Isma‘il ibn Marrar from Yunus from Durust from ‘Umar ibn Yazid who has said the following: “Abu ‘Abd Allah, ‘Alayhi al-Salam, has said, ‘Zakat is not due on loan unless the lender delays acceptance of payment. If he is not able to achieve payment, then Zakat is not due until payment is received.’”

4ـ مُحَمَّدُ بْنُ يَحْيَى عَنْ أَحْمَدَ بْنِ مُحَمَّدِ بْنِ عِيسَى عَنْ عُثْمَانَ بْنِ عِيسَى عَنْ سَمَاعَةَ قَالَ سَأَلْتُهُ عَنِ الرَّجُلِ يَكُونُ لَهُ الدَّيْنُ عَلَى النَّاسِ يَحْتَبِسُ فِيهِ الزَّكَاةَ قَالَ لَيْسَ عَلَيْهِ فِيهِ زَكَاةٌ حَتَّى يَقْبِضَهُ فَإِذَا قَبَضَهُ فَعَلَيْهِ الزَّكَاةُ وَإِنْ هُوَ طَالَ حَبْسُهُ عَلَى النَّاسِ حَتَّى يَتِمَّ لِذَلِكَ سِنُونَ فَلَيْسَ عَلَيْهِ زَكَاةٌ حَتَّى يَخْرُجَ فَإِذَا هُوَ خَرَجَ زَكَّاهُ لِعَامِهِ ذَلِكَ وَإِنْ هُوَ كَانَ يَأْخُذُ مِنْهُ قَلِيلاً قَلِيلاً فَلْيُزَكِّ مَا خَرَجَ مِنْهُ أَوَّلاً فَأَوَّلاً فَإِنْ كَانَ مَتَاعُهُ وَدَيْنُهُ وَمَالُهُ فِي تِجَارَتِهِ الَّتِي يَتَقَلَّبُ فِيهَا يَوْماً بِيَوْمٍ يَأْخُذُ وَيُعْطِي وَيَبِيعُ وَيَشْتَرِي فَهُوَ يُشْبِهُ الْعَيْنَ فِي يَدِهِ فَعَلَيْهِ الزَّكَاةُ وَلاَ يَنْبَغِي لَهُ أَنْ يُغَيِّرَ ذَلِكَ إِذَا كَانَ حَالُ مَتَاعِهِ وَمَالِهِ عَلَى مَا وَصَفْتُ لَكَ فَيُؤَخِّرَ الزَّكَاةَ.

4. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad ibn ‘Isa from ‘Uthman ibn ‘Isa from Sama‘ah who has said the following: “I once asked him (the Imam), ‘Alayhi al-Salam, about a man to whom people owe loans and do not pay. Is there Zakat on such loans? He (the Imam) said, ‘Zakat is not due until he receives payment. Once he receives payment, there is Zakat on him. If he does not receive payment and it remains for many years, still Zakat is not due on him until payment is received. Once payment is received he pays Zakat of that year. If he receives payment gradually, he pays Zakat of whatever is received by the order it comes. If his wealth, loan and goods are in business, then it is his business, which is at work, and in give and take, buying and selling, thus it is like the substance in his hand and he is required to pay Zakat. It is not proper for him to change the process if his case is as the case I just mentioned.’”

5ـ مُحَمَّدُ بْنُ إِسْمَاعِيلَ عَنِ الْفَضْلِ بْنِ شَاذَانَ عَنْ صَفْوَانَ بْنِ يَحْيَى عَنْ مَنْصُورِ بْنِ حَازِمٍ عَنْ أَبِي عَبْدِ الله (عَلَيْهِ الْسَّلام) فِي رَجُلٍ اسْتَقْرَضَ مَالاً فَحَالَ عَلَيْهِ الْحَوْلُ وَهُوَ عِنْدَهُ قَالَ إِنْ كَانَ الَّذِي أَقْرَضَهُ يُؤَدِّي زَكَاتَهُ فَلاَ زَكَاةَ عَلَيْهِ وَإِنْ كَانَ لاَ يُؤَدِّي أَدَّى الْمُسْتَقْرِضُ.

5. Muhammad ibn ’Isma‘il has narrated from al-Fadl ibn Shadhan from Safwan ibn Yahya from Mansur ibn Hazim who has said the following: “I once asked abu ‘Abd Allah, ‘Alayhi al-Salam, about a man who borrows a certain amount of wealth and it remains with him for one year. He (the Imam) said, ‘If the person from whom he has borrowed pays Zakat for such wealth then Zakat is not due on the borrower but if the lender does not pay then he (the borrower) pays Zakat for such wealth.’”

6ـ عَلِيُّ بْنُ إِبْرَاهِيمَ عَنْ أَبِيهِ عَنْ حَمَّادٍ عَنْ حَرِيزٍ عَنْ زُرَارَةَ قَالَ قُلْتُ لأَبِي عَبْدِ الله (عَلَيْهِ الْسَّلام) رَجُلٌ دَفَعَ إِلَى رَجُلٍ مَالاً قَرْضاً عَلَى مَنْ زَكَاتُهُ عَلَى الْمُقْرِضِ أَوْ عَلَى الْمُقْتَرِضِ قَالَ لاَ بَلْ زَكَاتُهَا إِنْ كَانَتْ مَوْضُوعَةً عِنْدَهُ حَوْلاً عَلَى الْمُقْتَرِضِ قَالَ قُلْتُ فَلَيْسَ عَلَى الْمُقْرِضِ زَكَاتُهَا قَالَ لاَ يُزَكَّى الْمَالُ مِنْ وَجْهَيْنِ فِي عَامٍ وَاحِدٍ وَلَيْسَ عَلَى الدَّافِعِ شَيْ‏ءٌ لأَنَّهُ لَيْسَ فِي يَدِهِ شَيْ‏ءٌ إِنَّمَا الْمَالُ فِي يَدِ الآخِذِ فَمَنْ كَانَ الْمَالُ فِي يَدِهِ زَكَّاهُ قَالَ قُلْتُ أَ فَيُزَكِّي مَالَ غَيْرِهِ مِنْ مَالِهِ فَقَالَ إِنَّهُ مَالُهُ مَا دَامَ فِي يَدِهِ وَلَيْسَ ذَلِكَ الْمَالُ لأَحَدٍ غَيْرِهِ ثُمَّ قَالَ يَا زُرَارَةُ أَ رَأَيْتَ وَضِيعَةَ ذَلِكَ الْمَالِ وَرِبْحَهُ لِمَنْ هُوَ وَعَلَى مَنْ قُلْتُ لِلْمُقْتَرِضِ قَالَ فَلَهُ الْفَضْلُ وَعَلَيْهِ النُّقْصَانُ وَلَهُ أَنْ يَنْكِحَ وَيَلْبَسَ مِنْهُ وَيَأْكُلَ مِنْهُ وَلاَ يَنْبَغِي لَهُ أَنْ يُزَكِّيَهُ بَلْ يُزَكِّيهِ فَإِنَّهُ عَلَيْهِ.

6. Ali ibn Ibrahim has narrated from his father from Hammad from Hariz from Zurarah who has said the following: “I once asked abu ‘Abd Allah, ‘Alayhi al-Salam, about a man who gives a certain amount of asset to another person as loan with the condition that Zakat is on lender or borrower. He (the Imam) said, ‘No, Zakat is due on borrower if it remains with him for one year.’ He (the Imam) said, ‘Zakat is not paid twice for the same thing in one year. Zakat is not due on lender because it is not in his hands. The asset is in the hands of the borrower. Whoever has the asset in his hand pays Zakat.’ I then asked is he required to pay Zakat of the asset that belongs to someone else? He (the Imam) said, ‘ 0 Zurarah, consider the position of that asset. In whose hand is it and who gets its profits and whose liability is it?’ I (Zurarah) said, ‘It is the borrower.’ He (the Imam) said, ‘He then is responsible for its increase and decrease. He can marry thereby and pay thereby for his food. Is he not supposed to pay its Zakat? In fact, he is required to pay its Zakat.’”

7ـ حُمَيْدُ بْنُ زِيَادٍ عَنِ الْحَسَنِ بْنِ مُحَمَّدِ بْنِ سَمَاعَةَ عَنْ غَيْرِ وَاحِدٍ عَنْ أَبَانِ بْنِ عُثْمَانَ عَنْ عَبْدِ الرَّحْمَنِ بْنِ أَبِي عَبْدِ الله عَنْ أَبِي عَبْدِ الله (عَلَيْهِ الْسَّلام) قَالَ سَأَلْتُهُ عَنْ رَجُلٍ عَلَيْهِ دَيْنٌ وَفِي يَدِهِ مَالٌ لِغَيْرِهِ هَلْ عَلَيْهِ زَكَاةٌ فَقَالَ إِذَا كَانَ قَرْضاً فَحَالَ عَلَيْهِ الْحَوْلُ فَزَكَّاهُ.

7. Humayd ibn Ziyad has narrated from al-Husayn ibn Muhammad from Sama‘ah and from more than one person from Aban ibn ‘Uthman from ‘Abd al-Rahman ibn abu ‘Abd Alfah who has said the foiiowing: “I once asked abu ‘Abd Allah, ‘Alayhi al-Salam, about a man who owes a loan and in his hands is the assets of another person. Is he required to pay Zakat for the asset of other people? He (the Imam) said, ‘If it is loan and it has remained in his hand for one year, he then is required to pay its Zakat.’”

8ـ أَحْمَدُ بْنُ إِدْرِيسَ عَنْ مُحَمَّدِ بْنِ عَبْدِ الْجَبَّارِ عَنْ صَفْوَانَ بْنِ يَحْيَى عَنْ عَبْدِ الْحَمِيدِ بْنِ سَعْدٍ قَالَ سَأَلْتُ أَبَا الْحَسَنِ (عَلَيْهِ الْسَّلام) عَنْ رَجُلٍ بَاعَ بَيْعاً إِلَى ثَلاَثِ سِنِينَ مِنْ رَجُلٍ مَلِيٍّ بِحَقِّهِ وَمَالِهِ فِي ثِقَةٍ يُزَكِّي ذَلِكَ الْمَالَ فِي كُلِّ سَنَةٍ تَمُرُّ بِهِ أَوْ يُزَكِّيهِ إِذَا أَخَذَهُ فَقَالَ لاَ بَلْ يُزَكِّيهِ إِذَا أَخَذَهُ قُلْتُ لَهُ لِكَمْ يُزَكِّيهِ قَالَ قَالَ لِثَلاَثِ سِنِينَ.

8. Ahmad ibn Idris has narrated from Muhammad ibn ‘Abd al-Jabbar from Safwan ibn Yahya from ‘Abd af-Majid ibn Sa‘d who has said the following: “I once asked abu al-Hassan, ‘Alayhi al-Salam, about a man who buys something to pay for after three years from a man who trusts him in his right and asset. Is he required to pay its Zakat every year or he pays it because he has the asset in his hands? He (the Imam) said, ‘He who has taken it pays its Zakat.’ I then asked, ‘For how long he pays it?’ He (the Imam) said, ‘He pays it for three years.’”

9ـ عِدَّةٌ مِنْ أَصْحَابِنَا عَنْ أَحْمَدَ بْنِ مُحَمَّدٍ عَنِ الْحُسَيْنِ بْنِ سَعِيدٍ عَنْ فَضَالَةَ بْنِ أَيُّوبَ عَنْ أَبَانِ بْنِ عُثْمَانَ عَمَّنْ أَخْبَرَهُ قَالَ سَأَلْتُ أَحَدَهُمَا (عَلَيْهِما الْسَّلام) عَنْ رَجُلٍ عَلَيْهِ دَيْنٌ وَفِي يَدِهِ مَالٌ وَفَى بِدَيْنِهِ وَالْمَالُ لِغَيْرِهِ هَلْ عَلَيْهِ زَكَاةٌ فَقَالَ إِذَا اسْتَقْرَضَ فَحَالَ عَلَيْهِ الْحَوْلُ فَزَكَاتُهُ عَلَيْهِ إِذَا كَانَ فِيهِ فَضْلٌ.

9. A number of our people have narrated from Ahmad ibn Muhammad from al-Husayn ibn Sa‘id from Fadalah ibn Ayyub from Aban ibn ‘Uthman from those who narrated to him who has said the following: “I once asked one of the two the Imam, ‘Alayhim al-Salam, about a man who owes a loan and in his hand is an asset that is sufficient to pay the loan but it belongs to someone else. Is he required to pay Zakat? He (the Imam) said, ‘If he has borrowed and one year has passed, then its Zakat is on him if there is anything extra.’”

10ـ مُحَمَّدُ بْنُ يَحْيَى عَنْ أَحْمَدَ بْنِ مُحَمَّدٍ عَنْ عَلِيِّ بْنِ الْحَكَمِ عَنْ عَلِيِّ بْنِ أَبِي حَمْزَةَ عَنْ أَبِي عَبْدِ الله (عَلَيْهِ الْسَّلام) قَالَ إِنْ كَانَ عِنْدَكَ وَدِيعَةٌ تُحَرِّكُهَا فَعَلَيْكَ الزَّكَاةُ فَإِنْ لَمْ تُحَرِّكْهَا فَلَيْسَ عَلَيْكَ شَيْ‏ءٌ.

10. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad from Ali ibn al-Hakam from Ali ibn abu Hamzah who has said the following: “Abu ‘Abd Allah, ‘Alayhi al-Salam, has said, ‘If a certain asset is deposited with you and you are allowed to make it work its Zakat is on you but if you are not allowed to make it work then you do not owe anything.’”

11ـ غَيْرُ وَاحِدٍ مِنْ أَصْحَابِنَا عَنْ سَهْلِ بْنِ زِيَادٍ عَنْ عَلِيِّ بْنِ مَهْزِيَارَ قَالَ كَتَبْتُ إِلَيْهِ أَسْأَلُهُ عَنْ رَجُلٍ عَلَيْهِ مَهْرُ امْرَأَتِهِ لاَ تَطْلُبُهُ مِنْهُ إِمَّا لِرِفْقٍ بِزَوْجِهَا وَإِمَّا حَيَاءً فَمَكَثَ بِذَلِكَ عَلَى الرَّجُلِ عُمُرَهُ وَعُمُرَهَا يَجِبُ عَلَيْهِ زَكَاةُ ذَلِكَ الْمَهْرِ أَمْ لاَ فَكَتَبَ لاَ يَجِبُ عَلَيْهِ الزَّكَاةُ إِلاَّ فِي مَالِهِ.

11. More than one person of our people has narrated from Sahl ibn Ziyad from Ali ibn Mahziyar from who has said the following: “I once wrote to him (the Imam), ‘Alayhi al-Salam, about a man who owes Mahr of his woman who does not ask for payment due to sympathy or shyness. It goes on for their lifetime. Is he required to pay Zakat for that Mahr? He (the Imam) wrote, ‘Zakat is not due on him except for his assets.’”

12ـ عِدَّةٌ مِنْ أَصْحَابِنَا عَنْ أَحْمَدَ بْنِ مُحَمَّدٍ عَنِ الْحُسَيْنِ بْنِ سَعِيدٍ عَنْ عَلِيِّ بْنِ النُّعْمَانِ عَنْ أَبِي الصَّبَّاحِ الْكِنَانِيِّ عَنْ أَبِي عَبْدِ الله (عَلَيْهِ الْسَّلام) فِي الرَّجُلِ يَنْسَى أَوْ يُعِينُ فَلاَ يَزَالُ مَالُهُ دَيْناً كَيْفَ يَصْنَعُ فِي زَكَاتِهِ قَالَ يُزَكِّيهِ وَلاَ يُزَكِّي مَا عَلَيْهِ مِنَ الدَّيْنِ إِنَّمَا الزَّكَاةُ عَلَى صَاحِبِ الْمَالِ.

12. A number of our people have narrated from Ahmad ibn Muhammad from al-Husayn ibn Sa‘id from Ali ibn al-Nu‘man from ibn al- Sabbah al-Kinaniy who has said the following: “I once asked abu ‘Abd Allah, ‘Alayhi al-Salam, about a man who does not collect what he has lent because of forgetfulness or the desire to help his borrowers so his assets continue to remain as loans.How must he deal with Zakat? He (the owner of the assets) not the borrower pays Zakat.’”

13ـ عَلِيُّ بْنُ إِبْرَاهِيمَ عَنْ أَبِيهِ عَنْ حَمَّادِ بْنِ عِيسَى عَنْ حَرِيزٍ عَنْ زُرَارَةَ عَنْ أَبِي جَعْفَرٍ (عَلَيْهِ الْسَّلام) وَضُرَيْسٍ عَنْ أَبِي عَبْدِ الله (عَلَيْهِ الْسَّلام) أَنَّهُمَا قَالاَ أَيُّمَا رَجُلٍ كَانَ لَهُ مَالٌ مَوْضُوعٌ حَتَّى يَحُولَ عَلَيْهِ الْحَوْلُ فَإِنَّهُ يُزَكِّيهِ وَإِنْ كَانَ عَلَيْهِ مِنَ الدَّيْنِ مِثْلُهُ وَأَكْثَرُ مِنْهُ فَلْيُزَكِّ مَا فِي يَدِهِ.

13. Ali ibn Ibrahim has narrated from his father from Hammad ibn ‘Isa from Hariz from Zurarah from abu Ja‘far and Durays who has said the following: “Abu ’Abd Allah, ‘Alayhi al-Salam, has said that the two Imam, ‘Alayhim al-Salam, have said, ‘Whoever has an asset that remains with him for one year, he is required to pay its Zakat even if he owes to others an equal amount of asset or more. He is required to pay Zakat for what is in his hand.’”