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 عَلِيِّ بْنِ النُّعْ٠َانِ عَنْ أَبِي الصَّبَّاحِ الْكِنَانِيِّ عَنْ أَبِي عَبْدِ الله (عَلَيْهِ الْسَّلا٠) فِي الرَّجُلِ يَنْسَى أَوْ يُعِينُ فَلاَ يَزَالُ ٠َالُهُ دَيْناً كَيْفَ يَصْنَعُ فِي زَكَاتِهِ قَالَ يُزَكِّيهِ وَلاَ يُزَكِّي ٠ِنَ الدَّيْنِ إِنَّ٠َا الزَّكَاةُ عَلَى صَاحِبِ الْ٠12.

A number of our people have narrated from Ahmad ibn Muhammad from al-Husayn ibn Sa‘id from Ali ibn al-Nu‘man from ibn al- Sabbah al-Kinaniy who has said the following: “I once asked abu ‘Abd Allah (a.s.), about a man who does not collect what he has lent because of forgetfulness or the desire to help his borrowers so his assets continue to remain as loans.How must he deal with Zakat?

He (the owner of the assets) not the borrower pays Zakat.’” صحيح - Allamah Baqir al-Majlisi (Mirʾāt al-ʿUqūl fī Sharḥ Akhbār Āl al-Rasūl (16/40))