Al-KÄfi - The Book of al-Zakat Chapter: Zakat of Misplaced Wealth, Loans and Borrowed 3٠عÙÙÙÙÙ٠بÙÙ٠إÙبÙرÙاÙÙÙ٠٠عÙÙ٠أÙبÙÙÙ٠عÙÙ٠إÙسÙÙ ÙرÙÙار٠عÙÙÙ ÙÙÙÙÙس٠عÙÙ٠دÙرÙسÙت٠عÙÙ٠عÙÙ Ùر٠بÙÙÙ ÙÙزÙÙد٠عÙÙ٠أÙبÙ٠عÙبÙد٠اÙÙÙ (عÙÙÙÙÙÙ٠اÙÙسÙÙÙا٠) ÙÙاÙÙ ÙÙÙÙس٠ÙÙ٠اÙدÙÙÙÙÙ٠زÙÙÙاة٠إÙÙاÙ٠أÙÙÙ ÙÙÙÙÙÙ٠صÙاØÙب٠اÙدÙÙÙÙÙÙ ÙÙÙ٠اÙÙÙØ°ÙÙ ÙÙؤÙØ®ÙÙرÙÙÙ ÙÙØ¥ÙØ°Ùا ÙÙاÙÙ Ùا٠ÙÙÙÙدÙر٠عÙÙÙ٠أÙØ®ÙØ°ÙÙÙ ÙÙÙÙÙÙس٠عÙÙÙÙÙÙ٠زÙÙÙاة٠ØÙتÙÙÙ ÙÙÙÙبÙضÙÙÙ.
3.Ali ibn Ibrahim has narrated from his father from âIsmaâil ibn Marrar from Yunus from Durust from âUmar ibn Yazid who has said the following: âAbu âAbd Allah (a.s.), has said, âZakat is not due on loan unless the lender delays acceptance of payment. If he is not able to achieve payment, then Zakat is not due until payment is received.ââ ضعÙÙ - Allamah Baqir al-Majlisi (MirʾÄt al-Ê¿UqÅ«l fÄ« Sharḥ AkhbÄr Äl al-RasÅ«l (16/38))