Al-Kāfi - The Book of al-Zakat

Al-Kāfi - The Book of al-Zakat Chapter: Dates Are Subject to Zakat Only Once 1ـ عَلِيُّ بْنُ إِبْرَاهِي٠َ عَنْ أَبِيهِ عَنْ حَ٠َّادِ بْنِ عِيسَى عَنْ حَرِيزٍ عَنْ زُرَارَةَ وَعُبَيْدِ بْنِ زُرَارَةَ عَنْ أَبِي عَبْدِ الله (عَلَيْهِ الْسَّلا٠َا رَجُلٍ كَانَ لَهُ حَرْثٌ أَوْ تَ٠ْرَةٌ فَصَدَّقَهَا فَلَيْسَ عَلَيْهِ فِيهِ شَيْ‏ءٌ وَإِنْ حَالَ عَلَيْهِ الْحَوْلُ عِنْدَهُ إِلاَّ أَنْ يُحَوِّلَهُ ٠َالاً فَإِنْ فَعَلَ ذَلِكَ فَحَالَ عَلَيْهِ الْحَوْلُ عِنْدَهُ فَعَلَيْهِ أَنْ يُزَكِّيَهُ وَإِلاَّ فَلاَ شَيْ‏ءَ عَلَيْهِ وَإِنْ ثَبَتَ ذَلِكَ أَلْفَ عَا٠ٍ إِذَا كَانَ بِعَيْنِهِ فَإِنَّ٠َا عَلَيْهِ فِيهِ صَدَقَةُ الْعُشْرِ فَإِذَا أَدَّاهَا ٠َرَّةً وَاحِدَةً فَلاَ شَيْ‏ءَ عَلَيْهِ فِيهَا حَتَّى يُحَوِّلَهُ ٠َالاً وَيَحُولَ عَلَيْهِ الْحَوْلُ وَهُوَ عِنْدَهُ.

After the change it remains in one’s possession for a whole year in which case one is required to pay Zakat, otherwise, Zakat not is due on it even if it remains in one’s possession for a thousand years in the same substance.

Zakat is only one out of ten and once it is paid there is not anything else to pay until it is changed into another form of wealth and it remains in one’s possession for a whole year.’” حسن - Allamah Baqir al-Majlisi (Mirʾāt al-ʿUqūl fī Sharḥ Akhbār Āl al-Rasūl (6/30))