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

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.”