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 , 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.’”