Chapter on Ruling of Trade Goods in Zakat

And from him, from Ali ibn Ibrahim, from his father, from Hammad ibn Isa, from Hariz, from Muhammad ibn Muslim, who said: I (narrator) asked Abu Abdillah عليه السلام, peace be upon him, about ‘a man who bought goods and they became unsold upon him, while he had given zakat on his wealth before buying the goods, when should he give zakat on them?’ Imam عليه السلام said: “If he kept his goods seeking thereby his capital, then there is no zakat upon him. But if he withheld them after he found his capital, then zakat is due upon him after he kept them beyond the capital.” He (narrator) said: “And I (narrator) asked Imam عليه السلام about ‘a man with whom wealth is placed, and he works with it.’” Imam عليه السلام said: “When a year passes over it, let him give zakat on it.”