Al-Kāfi - The Book of al-Zakat

Al-Kāfi - The Book of al-Zakat Chapter: Zakat of Misplaced Wealth, Loans and Borrowed َاعِيلَ عَنِ الْفَضْلِ بْنِ شَاذَانَ عَنْ صَفْوَانَ بْنِ يَحْيَى عَنْ ٠َنْصُورِ بْنِ حَازِ٠ٍ عَنْ أَبِي عَبْدِ الله (عَلَيْهِ الْسَّلا٠) فِي رَجُلٍ اسْتَقْرَضَ ٠َالاً فَحَالَ عَلَيْهِ الْحَوْلُ وَهُوَ عِنْدَهُ قَالَ إِنْ كَانَ الَّذِي أَقْرَضَهُ يُؤَدِّي زَكَاتَهُ فَلاَ زَكَاةَ عَلَيْهِ وَإِنْ كَانَ لاَ يُؤَدِّي أَدَّى الْ٠5.

Muhammad ibn ’Isma‘il has narrated from al-Fadl ibn Shadhan from Safwan ibn Yahya from Mansur ibn Hazim who has said the following: “I once asked abu ‘Abd Allah (a.s.), about a man who borrows a certain amount of wealth and it remains with him for one year.

He (the Imam) said, ‘If the person from whom he has borrowed pays Zakat for such wealth then Zakat is not due on the borrower but if the lender does not pay then he (the borrower) pays Zakat for such wealth.’” جهول كالصحيح - Allamah Baqir al-Majlisi (Mirʾāt al-ʿUqūl fī Sharḥ Akhbār Āl al-Rasūl (16/38))