Muhammad ibn Yaqub, from Ali ibn Ibrahim, from his father, from Hammad, from Hariz, from Zurarah, who said: I said to Abu Ja’far عليه السلام, peace be upon him: “A man gave wealth to another man as a loan; upon whom is its zakat, upon the lender or upon the borrower?” Imam عليه السلام said: “No, rather its zakat, if it has been placed with him for a year, is upon the borrower.” He (narrator) said: “I asked: ‘Then is its zakat not upon the lender?’” Imam عليه السلام said: “No. Wealth is not paid zakat on from two sides in one year, and there is nothing upon the one who gives it, because there is nothing in his hand, for the wealth is in the hand of the other. So whoever has the wealth in his hand pays zakat on it.” He (narrator) said: “I asked: ‘Does he then pay zakat on the wealth of someone else from his own wealth?’” Imam عليه السلام said: “It is his wealth as long as it is in his hand, and that wealth does not belong to anyone other than him.” Then Imam عليه السلام said: “O Zurarah, have you considered the loss of that wealth and its profit, whose are they, and upon whom are they?” I (narrator) replied: “They belong to the borrower.” Imam عليه السلام said: “Then the surplus belongs to him, and the deficiency is upon him, and he may clothe himself, marry, and eat from it. And it is not proper for him not to pay zakat on it. Rather, he should pay zakat on it, for it is upon him.”