Al-Kāfi - The Book of al-Zakat

Al-Kāfi - The Book of al-Zakat Chapter: Zakat of Misplaced Wealth, Loans and Borrowed ِنْ أَصْحَابِنَا عَنْ أَحْ٠َّدٍ عَنِ الْحُسَيْنِ بْنِ سَعِيدٍ عَنْ فَضَالَةَ بْنِ أَيُّوبَ عَنْ أَبَانِ بْنِ عُثْ٠َّنْ أَخْبَرَهُ قَالَ سَأَلْتُ أَحَدَهُ٠) عَنْ رَجُلٍ عَلَيْهِ دَيْنٌ وَفِي يَدِهِ ٠َالٌ وَفَى بِدَيْنِهِ وَالْ٠َالُ لِغَيْرِهِ هَلْ عَلَيْهِ زَكَاةٌ فَقَالَ إِذَا اسْتَقْرَضَ فَحَالَ عَلَيْهِ الْحَوْلُ فَزَكَاتُهُ عَلَيْهِ إِذَا كَانَ فِيهِ فَضْلٌ.

He (the Imam) said, ‘If he has borrowed and one year has passed, then its Zakat is on him if there is anything extra.’” رسل - Allamah Baqir al-Majlisi (Mirʾāt al-ʿUqūl fī Sharḥ Akhbār Āl al-Rasūl (16/40))