1. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad ibn ‘Isa from Ali ibn al-Hakam from ‘Umar ibn abu ‘Asem who has said the following:

“Abu ‘ Abd Allah , has said, ‘The prayers of four kinds of people are not heard and accepted, one is a man who has an asset which he gives to someone without the presence of any witness and Allah, most Majestic, most Glorious, says, ‘Did I not command you to secure the witness?”’