Al-KÄfi - The Book of al-Zakat Chapter: Rules about Business Losses 5٠عÙÙÙÙÙ٠بÙÙ٠إÙبÙرÙاÙÙÙ٠٠عÙÙ٠أÙبÙÙÙ٠عÙÙ٠إÙسÙÙ ÙرÙÙار٠عÙÙÙ ÙÙÙÙÙس٠عÙÙ٠اÙÙعÙÙاÙء٠بÙÙ٠رÙزÙÙÙ٠عÙÙ٠٠٠أÙÙÙÙÙÙ ÙÙاÙÙ ÙÙÙÙÙ Ù ÙÙÙت٠بÙÙÙ ÙÙعÙÙÙÙÙÙÙ ÙÙÙÙ٠اÙزÙÙÙÙاة٠إÙØ°Ùا ØÙاÙ٠عÙÙÙÙÙÙ٠اÙÙØÙÙÙÙÙ ÙÙاÙÙ ÙÙÙÙÙس٠تÙÙÙسÙÙر٠ذÙÙÙÙ٠أÙÙÙÙÙÙ ÙÙÙÙÙ Ù ÙÙÙ ÙÙÙتÙÙجÙارÙØ©Ù Ù ÙÙÙ ØÙÙÙÙÙاÙÙ ÙÙغÙÙÙرÙÙÙ ÙÙعÙÙÙÙÙÙÙ ÙÙÙÙ٠اÙزÙÙÙÙاةÙ.
5.Ali ibn Ibrahim has narrated from his father from âIsmaâil ibn Marrar from Yunus from al-âAlaâ ibn Razin from Muhammad ibn Muslim who has said the following: âHe (the Imam) (a.s.), has said, âAny asset with which you work is subject to Zakat when one year passes.â Yunus has said that the explanation for it is that whatever asset is used in business, animals or other assets, it is subject to Zakat.â جÙÙÙ - Allamah Baqir al-Majlisi (MirʾÄt al-Ê¿UqÅ«l fÄ« Sharḥ AkhbÄr Äl al-RasÅ«l (16/53))