Rules about Business Losses
Al-Kāfi|Volume 3|Book 5|Chapter 16
7ـ أَحْمَدُ بْنُ إِدْرِيسَ عَنْ مُحَمَّدِ بْنِ عَبْدِ الْجَبَّارِ عَنْ صَفْوَانَ بْنِ يَحْيَى عَنْ مُحَمَّدِ بْنِ حَكِيمٍ عَنْ خَالِدِ بْنِ الْحَجَّاجِ الْكَرْخِيِّ قَالَ سَأَلْتُ أَبَا عَبْدِ الله (عَلَيْهِ الْسَّلام) عَنِ الزَّكَاةِ فَقَالَ مَا كَانَ مِنْ تِجَارَةٍ فِي يَدِكَ فِيهَا فَضْلٌ لَيْسَ يَمْنَعُكَ مِنْ بَيْعِهَا إِلاَّ لِتَزْدَادَ فَضْلاً عَلَى فَضْلِكَ فَزَكِّهِ وَمَا كَانَتْ مِنْ تِجَارَةٍ فِي يَدِكَ فِيهَا نُقْصَانٌ فَذَلِكَ شَيْءٌ آخَرُ.
7. Ahmad ibn Idris has narrated from Muhammad ibn ‘Abd al-Jabbar from Safwan ibn Yahya from Muhammad ibn Hakim from Khalid ibn al-Hajjaj al-Karkhiy who has said the following: “I once asked abu ‘Abd Allah عليه السلام, about Zakat. He (the Imam) said, ‘Whatever asset you have for doing business which increases and there is no obstacle for you to sell, except expecting increase over increase, then you must pay Zakat. Whatever you have for business in which there are losses then it is a different issue.’”
- Mirʾāt al-ʿUqūl fī Sharḥ Akhbār Āl al-Rasūl (6/53)
- Ṣaḥīḥ al-Kāfī