1. Muhammad ibn ’Isma‘il has narrated, from al-Fadl ibn Shadhan, from Safwan ibn Yahya, from Mansur ibn Hazim, from abu Rabi‘ al- Shamiy who has said the following:

“I once asked abu ’Abd Allah , about a man who purchases a certain kind of goods but its value falls. He had paid Zakat before purchasing such asset. Is there Zakat on him or Zakat becomes due when he sells it? He (the Imam) said, ’If he had held it to increase his capital, he is required to pay Zakat.’”