2ـ عَلِيُّ بْنُ إِبْرَاهِيمَ عَنْ أَبِيهِ عَنِ ابْنِ أَبِي عُمَيْرٍ عَنْ رِفَاعَةَ النَّخَّاسِ قَالَ سَأَلَ رَجُلٌ أَبَا عَبْدِ الله (عَلَيْهِ الْسَّلام) فَقَالَ إِنِّي رَجُلٌ صَائِغٌ أَعْمَلُ بِيَدِي وَإِنَّهُ يَجْتَمِعُ عِنْدِيَ الْخَمْسَةُ وَالْعَشَرَةُ فَفِيهَا زَكَاةٌ فَقَالَ إِذَا اجْتَمَعَ مِائَتَا دِرْهَمٍ فَحَالَ عَلَيْهَا الْحَوْلُ فَإِنَّ عَلَيْهَا الزَّكَاةَ.
2. Ali ibn Ibrahim has narrated from his father from Ibn Abi ‘Umayr from Rifa‘ah al-Nakhkhas who has said the following: “Once, a man asked abu ‘Abd Allah 
, saying, ‘I am a jeweler and I make jewelry with my own hands. Five or ten accumulates with me. Is Zakat due on it?’ He (the Imam) said, ‘If two hundred accumulates and it remains in your possession for one year then Zakat is due.”’
