Al-Kāfi - Volume 3 > Times Zakat Is Due
Hadith #6

6ـ أَحْمَدُ بْنُ مُحَمَّدٍ عَنْ عَلِيِّ بْنِ الْحَكَمِ عَنْ مُحَمَّدِ بْنِ يَحْيَى عَنْ أَبِي بَصِيرٍ عَنْ أَبِي عَبْدِ الله (عَلَيْهِ الْسَّلام) قَالَ سَأَلْتُهُ عَنْ رَجُلٍ يَكُونُ نِصْفُ مَالِهِ عَيْناً وَنِصْفُهُ دَيْناً فَتَحِلُّ عَلَيْهِ الزَّكَاةُ قَالَ يُزَكِّي الْعَيْنَ وَيَدَعُ الدَّيْنَ قُلْتُ فَإِنَّهُ اقْتَضَاهُ بَعْدَ سِتَّةِ أَشْهُرٍ قَالَ يُزَكِّيهِ حِينَ اقْتَضَاهُ قُلْتُ فَإِنْ هُوَ حَالَ عَلَيْهِ الْحَوْلُ وَحَلَّ الشَّهْرُ الَّذِي كَانَ يُزَكِّي فِيهِ وَقَدْ أَتَى لِنِصْفِ مَالِهِ سَنَةٌ وَلِنِصْفِهِ الآخَرِ سِتَّةُ أَشْهُرٍ قَالَ يُزَكِّي الَّذِي مَرَّتْ عَلَيْهِ سَنَةٌ وَيَدَعُ الآخَرَ حَتَّى تَمُرَّ عَلَيْهِ سَنَتُهُ قُلْتُ فَإِنِ اشْتَهَى أَنْ يُزَكِّيَ ذَلِكَ قَالَ مَا أَحْسَنَ ذَلِكَ.

6. Ahmad ibn Muhammad from Ali ibn al-Hakam from Muhammad ibn Yahya from abu Basir who has said the following: “I once asked abu ‘Abd Allah, ‘Alayhi al-Salam, about a man whose asset is half in substance and half as loan. The time of paying Zakat comes. He (the Imam) said, ‘He is required to pay Zakat of the substance and leave the loan.’ I then said that he receives payment after six months. He (the Imam) said, ‘He is required to pay its Zakat when he receives payment.’ I then said, ‘The year is complete and the month of paying Zakat comes but one half of his asset has remained with him for one year and the other half for six months.’ He (the Imam) said, ‘He must pay Zakat for what has been with him for one year and leave the other half until one year is passed.’ I then asked, ‘Can he pay its Zakat if he wants?’ He (the Imam) said, ‘That is very good.’”