And from him, from Ali ibn Ibrahim, from his father, from Hammad ibn Isa, from Hariz, from Zurarah, who said: I (narrator) said to Abu Ja’far عليه السلام, peace be upon him: “A man had two hundred dirhams minus one dirham with him for eleven months, then after that, in the twelfth month, he acquired one dirham, so that two hundred dirhams became complete with him; ‘Is their zakat upon him?’” Imam عليه السلام said: “No, not until a year passes over it while it is two hundred dirhams. So if it was one hundred and fifty dirhams, then he acquired fifty after one month had passed, then there is no zakat upon him until a year passes over the two hundred.” I (narrator) said to Imam عليه السلام: “Then if he had two hundred dirhams minus one dirham with him, and some days passed over them before the month ended, then he acquired one dirham, and a year came over the dirhams together with the dirham, is there zakat upon him?” Imam عليه السلام said: “Yes. But if a full year has not passed over all of them together, then there is nothing upon him in them.” He (narrator) said that Zurarah and Muhammad ibn Muslim said: Abu Abdillah عليه السلام, peace be upon him, said: “Any man who has wealth and a year passes over it, then he pays zakat on it.” I said to Imam عليه السلام: “Then if he gives it away as a gift one month or two days before its due time.” Imam عليه السلام said: “There is never anything upon him.” He (narrator) said that Zurarah said from Imam عليه السلام that he said: Imam عليه السلام said: “This is only like a man who broke his fast in the month of Ramadan for one day while he was in his residence, then he goes out at the end of the day on a journey, intending by that journey to invalidate the expiation that had become obligatory upon him.” And Imam عليه السلام said: “When he saw the twelfth crescent, zakat became obligatory upon him. But if he had given it away as a gift before that, it would have been permissible, and there would have been nothing upon him, like one who goes out and then breaks his fast. He only cannot prevent what a year has passed over. As for what a year has not passed over, he may prevent it, and it is not lawful for him to prevent the wealth of another in what has already become due upon it.” Zurarah said: “So I said to Imam عليه السلام: ‘A man had two hundred dirhams, so he gave them as a gift to some of his brothers, or his children, or his family, fleeing thereby from zakat, and he did that one month before it became due.’” Imam عليه السلام said: “When the twelfth month enters, then a year has passed over it, and zakat has become obligatory upon him in it.” So I (Zurarah) said to Imam عليه السلام: “Then if he does something with it before the year?” Imam عليه السلام said: “That is permissible for him.” I (Zurarah) asked: “He fled thereby from zakat.” Imam عليه السلام said: “What he has brought upon himself is greater than what he prevented from its zakat.” So I (Zurarah) said to Imam عليه السلام: “He is able to get it back.” Imam عليه السلام said: “And what is it upon me that he is able to get it back, when it has gone out of his ownership?” I said: “Then he gave it to him upon a condition.” Imam عليه السلام said: “When he names it a gift, the gift is valid, the condition falls away, and he is liable for the zakat.” I said to Imam عليه السلام: “And how does the condition fall away, the gift take effect, and he become liable for the zakat?” Imam عليه السلام said: “This is an invalid condition, and the guaranteed gift is effective, and the zakat is binding upon him as a punishment for him.” Then Imam عليه السلام said: “That is only for him when he buys with it a house, or land, or estates.” Then Zurarah said: “I said to Imam عليه السلام: “Your father said to me: ‘Whoever flees thereby from zakat, then he must pay it.’” Imam عليه السلام said: “My father عليه السلام, peace be upon him, spoke the truth. He must pay what has been made obligatory upon him, and what has not become obligatory upon him, then there is nothing upon him in it.” Then Imam عليه السلام said: “Have you considered, if a man were overcome by unconsciousness for a day and then died, so his prayer passed away, would it be upon him, while he has died, to perform it?” I (Zurarah) replied: “No, unless he had regained consciousness during his day.” Then Imam عليه السلام said: “If a man became ill in the month of Ramadan and then died in it, would fasting be performed on his behalf?” I (Zurarah) replied: “No.” Imam عليه السلام said: “So likewise, the man does not pay from his wealth except that over which a year has passed.”