6. Ali ibn Ibrahim has narrated from his father from ’Isma‘il ibn Marrar from Yunus from Sa‘id al-Samman who has said the following:

“I once heard abu ‘Abd Allah , say, ‘Zakat is not due on the assets of orphans unless it is used in business, in which case the profit belongs to the orphans’ and if it (using it in business) is assigned to someone, then Zakat is upon the one who uses it in business.’”