Rules about Business Losses
Al-Kāfi|Volume 3|Book 5|Chapter 16
6ـ عِدَّةٌ مِنْ أَصْحَابِنَا عَنْ سَهْلِ بْنِ زِيَادٍ عَنْ أَحْمَدَ بْنِ مُحَمَّدِ بْنِ أَبِي نَصْرٍ عَنْ حَمَّادِ بْنِ عِيسَى عَنْ إِسْحَاقَ بْنِ عَمَّارٍ قَالَ قُلْتُ لأَبِي إِبْرَاهِيمَ (عَلَيْهِ الْسَّلام) الرَّجُلُ يَشْتَرِي الْوَصِيفَةَ يُثَبِّتُهَا عِنْدَهُ لِتَزِيدَ وَهُوَ يُرِيدُ بَيْعَهَا أَ عَلَى ثَمَنِهَا زَكَاةٌ قَالَ لاَ حَتَّى يَبِيعَهَا قُلْتُ فَإِذَا بَاعَهَا يُزَكِّي ثَمَنَهَا قَالَ لاَ حَتَّى يَحُولَ عَلَيْهِ الْحَوْلُ وَهُوَ فِي يَدِهِ.
6. A number of our people have narrated from Sahl ibn Ziyad from Ahmad ibn Muhammad from ibn abu Nasr from Hammad ibn ‘Isa from Ishaq ibn ‘Ammar who has said the following: “I once asked abu Ibrahim عليه السلام, about a man who keeps a certain asset in stock expecting increase and he wants to sell it. Is what is paid for it subject to Zakat? He (the Imam) said, ‘No, it is not subject to Zakat until he sells it and one year passes with the asset in his possession.’”
- Mirʾāt al-ʿUqūl fī Sharḥ Akhbār Āl al-Rasūl (6/53)
- Ṣaḥīḥ al-Kāfī