2. Muhammad ibn ’Isma‘il has narrated from al-Fadl ibn Shadhan and Ahmad ibn Idris from Muhammad ibn ‘Abd al-Jabbar all from Safwan ibn Yahya from Ishaq ibn ‘Ammar from abu al-‘Attar al-Khayyat who has said the following: “I once asked abu ‘Abd Allah , about the assets of orphans which are with me and I use it in business. He (the Imam) said, ‘If you move it, its Zakat is up on you.’ I then said, ‘I move it for eight months and leave it for four months.’ He (the Imam) said, ‘Zakat due on it is on you.’”