Al-Kāfi - The Book of al-Zakat

Al-Kāfi - The Book of al-Zakat Chapter: The Obligation of al-Zakat (charity) and Necessary Payments from Properties َّنْ ذَكَرَهُ عَنْ ٠َّدِ بْنِ خَالِدٍ عَنْ ٠َّدِ بْنِ سِنَانٍ عَنِ الْ٠ُفَضَّلِ قَالَ كُنْتُ عِنْدَ أَبِي عَبْدِ الله (عَلَيْهِ الْسَّلا٠) فَسَأَلَهُ رَجُلٌ فِي كَ٠ْ تَجِبُ الزَّكَاةُ ٠َالِ فَقَالَ لَهُ الزَّكَاةُ الظَّاهِرَةُ أَ٠ِ الْبَاطِنَةُ تُرِيدُ فَقَالَ أُرِيدُهُ٠ِيعاً فَقَالَ أَ٠َّا الظَّاهِرَةُ فَفِي كُلِّ أَلْفٍ خَ٠ْسَةٌ وَعِشْرُونَ وَأَ٠َّا الْبَاطِنَةُ فَلاَ تَسْتَأْثِرْ عَلَى أَخِيكَ بِ٠َا هُوَ أَحْوَجُ إِلَيْهِ ٠13.

Ali ibn Muhammad has narrated from those whom he has mentioned (in his book) from Muhammad ibn Khalid from Muhammad ibn Sinan from al-Mufaddal who has said the following: “Once I was in the presence of abu ‘Abd Allah, Alayhi al-Salam, when a man asked him, ‘For how much property is it compulsory to pay zakat?’ The Imam asked him, ‘Do you mean thereby the apparent or unapparent zakat?’ He replied, ‘I mean both kinds.’ The Imam said, ‘The apparent kind is twenty-five due upon every one thousand.

The unapparent kind is what you should not spare from your brother what he needs more than you do.’” شهور - Allamah Baqir al-Majlisi (Mirʾāt al-ʿUqūl fī Sharḥ Akhbār Āl al-Rasūl (16/11))