4. Hammad ibn ‘Isa has narrated from Hariz from abu Basir who has said the following: “I once heard abu ‘Abd Allah عليه السلام, say, ‘Zakat is not due on orphans’ assets even when they become adults; they are not liable for Zakat of the previous years or of the remaining time, but when they become adults, they are required to pay Zakat. They are held responsible as others are held responsible.’”