Al-Kāfi - The Book of al-Zakat

Al-Kāfi - The Book of al-Zakat Chapter: Zakat of Misplaced Wealth, Loans and Borrowed َيْدُ بْنُ زِيَادٍ عَنِ الْحَسَنِ بْنِ ٠َاعَةَ عَنْ غَيْرِ وَاحِدٍ عَنْ أَبَانِ بْنِ عُثْ٠َانَ عَنْ عَبْدِ الرَّحْ٠َنِ بْنِ أَبِي عَبْدِ الله عَنْ أَبِي عَبْدِ الله (عَلَيْهِ الْسَّلا٠) قَالَ سَأَلْتُهُ عَنْ رَجُلٍ عَلَيْهِ دَيْنٌ وَفِي يَدِهِ ٠َالٌ لِغَيْرِهِ هَلْ عَلَيْهِ زَكَاةٌ فَقَالَ إِذَا كَانَ قَرْضاً فَحَالَ عَلَيْهِ الْحَوْلُ فَزَكَّاهُ.

He (the Imam) said, ‘If it is loan and it has remained in his hand for one year, he then is required to pay its Zakat.’” وثق - Allamah Baqir al-Majlisi (Mirʾāt al-ʿUqūl fī Sharḥ Akhbār Āl al-Rasūl (6/39))