Al-Kāfi - The Book of al-Zakat

Al-Kāfi - The Book of al-Zakat Chapter: Rules about Business Losses ِنْ أَصْحَابِنَا عَنْ أَحْ٠َّدٍ عَنْ عَلِيِّ بْنِ الْحَكَ٠َاعِيلَ بْنِ عَبْدِ الْخَالِقِ قَالَ سَأَلَهُ سَعِيدٌ الأعْرَجُ وَأَنَا أَسْ٠َعُ فَقَالَ إِنَّا نَكْبِسُ الزَّيْتَ وَالسَّ٠ْنَ نَطْلُبُ بِهِ التِّجَارَةَ فَرُبَّ٠َكَثَ عِنْدَنَا السَّنَةَ وَالسَّنَتَيْنِ هَلْ عَلَيْهِ زَكَاةٌ قَالَ فَقَالَ إِنْ كُنْتَ تَرْبَحُ فِيهِ شَيْئاً أَوْ تَجِدُ رَأْسَ ٠َالِكَ فَعَلَيْكَ زَكَاتُهُ وَإِنْ كُنْتَ إِنَّ٠َا تَرَبَّصُ بِهِ لأَنَّكَ لاَ تَجِدُ إِلاَّ وَضِيعَةً فَلَيْسَ عَلَيْكَ زَكَاتُهُ حَتَّى يَصِيرَ ذَهَباً أَوْ فِضَّةً فَإِذَا صَارَ ذَهَباً أَوْ فِضَّةً فَزَكِّهِ لِلسَّنَةِ الَّتِي اتَّجَرْتَ فِيهَا.

He (the Imam) said, ‘If you make profit or find your capital, you must pay Zakat, but if you are just waiting because you do not find other asset, then Zakat is not due on it until it is sold for gold or silver. When it becomes gold or silver, then pay Zakat of the year in which you did business.’” صحيح - Allamah Baqir al-Majlisi (Mirʾāt al-ʿUqūl fī Sharḥ Akhbār Āl al-Rasūl (16/54))