Al-Kāfi - Volume 3 > Times Zakat Is Due
Hadith #5

5ـ وَعَنْهُ عَنْ مُحَمَّدِ بْنِ حَمْزَةَ عَنِ الأصْفَهَانِيِّ قَالَ قُلْتُ لأَبِي عَبْدِ الله (عَلَيْهِ الْسَّلام) يَكُونُ لِي عَلَى الرَّجُلِ مَالٌ فَأَقْبِضُهُ مِنْهُ مَتَى أُزَكِّيهِ قَالَ إِذَا قَبَضْتَهُ فَزَكِّهِ قُلْتُ فَإِنِّي أَقْبِضُ بَعْضَهُ فِي صَدْرِ السَّنَةِ وَبَعْضَهُ بَعْدَ ذَلِكَ قَالَ فَتَبَسَّمَ ثُمَّ قَالَ مَا أَحْسَنَ مَا دَخَلْتَ فِيهَا ثُمَّ قَالَ مَا قَبَضْتَهُ مِنْهُ فِي السِّتَّةِ الأشْهُرِ الأولَى فَزَكِّهِ لِسَنَتِهِ وَمَا قَبَضْتَهُ بَعْدُ فِي السِّتَّةِ الأشْهُرِ الأخِيرَةِ فَاسْتَقْبِلْ بِهِ فِي السَّنَةِ الْمُسْتَقْبَلَةِ وَكَذَلِكَ إِذَا اسْتَفَدْتَ مَالاً مُنْقَطِعاً فِي السَّنَةِ كُلِّهَا فَمَا اسْتَفَدْتَ مِنْهُ فِي أَوَّلِ السَّنَةِ إِلَى سِتَّةِ أَشْهُرٍ فَزَكِّهِ فِي عَامِكَ ذَلِكَ كُلِّهِ وَمَا اسْتَفَدْتَ بَعْدَ ذَلِكَ فَاسْتَقْبِلْ بِهِ السَّنَةَ الْمُسْتَقْبَلَةَ.

5. It is narrated from him (narrator of previous Hadith) Muhammad ibn Hamzah from al-Asfahaniy who has said the following: “I once said to abu ‘Abd Allah, ‘Alayhi al-Salam, that if I collect what I have lent to someone when must I pay Zakat? He (the Imam) said, ‘Pay when you collect it.’ I then said, ‘I collect a certain amount in a certain time of the year and another amount in another time of the year. He (the Imam) smiled and then said, ‘How good is the deal in which you are involved!’ He (the Imam) then said, ‘What you collect in the first six months, pay its Zakat after a year and what you collect in the other six months, pay its Zakat in the coming year. So also is the case with your earning, which you gain in separate times during a whole year. What you earn in the first six months pay its Zakat in that year and what you earn thereafter pay its Zakat in the coming year.’”