Al-Kāfi - Volume 3 > Rules about Business Losses
Hadith #8

8ـ مُحَمَّدُ بْنُ يَحْيَى عَنْ أَحْمَدَ بْنِ مُحَمَّدِ بْنِ عِيسَى عَنِ الْحُسَيْنِ بْنِ سَعِيدٍ عَنِ الْقَاسِمِ بْنِ مُحَمَّدٍ عَنْ عَلِيِّ بْنِ أَبِي حَمْزَةَ عَنْ أَبِي بَصِيرٍ عَنْ أَبِي عَبْدِ الله (عَلَيْهِ الْسَّلام) قَالَ لاَ تَأْخُذَنَّ مَالاً مُضَارَبَةً إِلاَّ مَالاً تُزَكِّيهِ أَوْ يُزَكِّيهِ صَاحِبُهُ وَقَالَ إِنْ كَانَ عِنْدَكَ مَتَاعٌ فِي الْبَيْتِ مَوْضُوعٌ فَأُعْطِيتَ بِهِ رَأْسَ مَالِكَ فَرَغِبْتَ عَنْهُ فَعَلَيْكَ زَكَاتُهُ.

8. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad ibn ‘Isa from al-Husayn ibn Sa‘id from al-Qasim ibn Muhammad from Ali ibn abu Hamzah from abu Basir who has said the following: “Abu ‘Abd Allah, ‘Alayhi al-Salam, has said, ‘Do not accept an asset for profit-sharing business unless you pay its Zakat or the shareholder pays.’ He (the Imam) said, ‘If you have an asset in stock in your home for which you are offered payment for your capital but you ignored to receive it, you are required to pay its Zakat.’”