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

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.”