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 , 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.’”