Chapter on Zakat of the Wealth of the Absent Person, Debt, and Loan

Ali ibn al-Hasan, from his two brothers, from their father, from al-Hasan ibn al-Jahm, from Abdullah ibn Bukayr, from the one who narrated it, from Abu Abdillah عليه السلام, peace be upon him, that he said: Imam عليه السلام said regarding ‘a man whose wealth is absent from him and he is not able to take possession of it.’ Imam عليه السلام said: “Then there is no zakat upon him until it comes out. So when it comes out, he pays zakat on it for one year. But if he leaves it deliberately while he is able to take possession of it, then zakat is upon him for every one of the years that has passed over it.”

Sa’ad ibn Abdullah, from Ahmad ibn Muhammad, from al-Husayn ibn Said, from al-Nadr ibn Suwayd, from Abdullah ibn Sinan, from Abu Abdillah عليه السلام, peace be upon him, who said: Imam عليه السلام said: “There is no charity upon a debt, nor upon wealth that is absent from you, until it falls into your hands.”

Muhammad ibn Yaqub, from Ali ibn Ibrahim, from his father, from Ibn Abi Umayr, from Rifaah, who said: I (narrator) asked Abu Abdillah عليه السلام, peace be upon him, about ‘a man whose wealth is absent from him for five years, then it comes to him, and the principal of the wealth is not returned to him. How much does he pay zakat on it?’ Imam عليه السلام said: “For one year.”

Ali ibn al-Hasan ibn Faddal, from Ayyub ibn Nuh, from Safwan ibn Yahya, from Abdullah ibn Muskan, from Muhammad ibn Ali al-Halabi, from Abu Abdillah عليه السلام, peace be upon him, who said: I (narrator) said to Imam عليه السلام: “Is there is no zakat in debt?” Imam عليه السلام said: “No.”

Muhammad ibn Yaqub, from Ali ibn Ibrahim, from his father, from Ismail ibn Marrar, from Yunus, from Durust, from Abu Abdillah عليه السلام, peace be upon him, who said: Imam عليه السلام said: “There is no zakat in debt unless the owner of the debt is the one who delays it. But if he is not able to take possession of it, then there is no zakat upon him until he receives it.”

Ali ibn al-Hasan, from Ahmad and Muhammad, the two sons of al-Hasan, from their father, from Abdullah ibn Bukayr, from Maysarah, from Abd al-Aziz, who said: I (narrator) asked Abu Abdillah عليه السلام, peace be upon him, about ‘a man who has a debt, Does he pay zakat on it?’ Imam عليه السلام said: “Every debt that he leaves, while if he wanted to take it he could take it, then its zakat is upon him. But whatever he is not able to take, then there is no zakat upon him.”

Sa’ad ibn Abdullah, from Ahmad ibn Muhammad, from al-Husayn ibn Said, from Safwan ibn Yahya, from Mansur ibn Hazim, from Abu Abdillah عليه السلام, peace be upon him: Imam عليه السلام was asked regarding ‘a man who borrowed wealth, then a year passed over it while it was with him.’ Imam عليه السلام said: “If the one who lent it pays its zakat, then there is no zakat upon him, but if he does not pay it, the borrower pays it.”

Al-Husayn ibn Said, from Ali ibn al-Numan, from Yaqub ibn Shuayb, who said: I (narrator) asked Abu Abdillah عليه السلام, peace be upon him, about ‘a man who lends wealth to another man for one year, two years, three years, or whatever Allah سبحانه وتعالى wills. Thus, upon whom is the zakat, upon the lender or upon the borrower?’ Imam عليه السلام said: “Upon the borrower, because its benefit belongs to him, so its zakat is upon him.”

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.”

Muhammad ibn Ali ibn Mahbub, from Yaqub ibn Yazid, from Ibn Abi Umayr, from al-Hasan ibn Atiyyah, who said: I (narrator) said to Hisham ibn Ahmar: “I would like you to ask Abu al-Hasan عليه السلام, peace be upon him, for me: ‘There are loans belonging to some people with me, and they do not demand them from me; is there zakat upon me?’” Imam عليه السلام said: “You do not repay, and you do not pay zakat? Pay zakat.”

Sa’ad ibn Abdullah, from Ahmad ibn Muhammad, from al-Husayn ibn Said and al-Abbas ibn Maruf, from Safwan ibn Yahya, from Ishaq ibn Ammar, who said: I (narrator) said to Abu Ibrahim عليه السلام, peace be upon him: “Is there zakat upon debt?” Imam عليه السلام said: “No, until he receives it.” I (narrator) asked: “Then when he receives it, does he pay zakat on it?” Imam عليه السلام said: “No, until a year passes over it in his hands.”

And from him, from Ahmad ibn Muhammad, from Ibrahim ibn Abi Mahmud, who said: I (narrator) said to Abu al-Hasan al-Ridha عليه السلام, peace be upon him: “A man has a deposit and a debt, but he does not reach them, then he takes them. When does zakat become obligatory upon him?” Imam عليه السلام said: “When he takes them, then a year passes over them, he pays zakat.”