Al-Kāfi - The Book of al-Zakat

Al-Kāfi - The Book of al-Zakat Chapter: Zakat on Wealth of Orphans َّادُ بْنُ عِيسَى عَنْ حَرِيزٍ عَنْ زُرَارَةَ وَ٠َا قَالاَ لَيْسَ عَلَى ٠ِ فِي الدِّينِ وَالْ٠ِتِ شَيْ‏ءٌ فَأَ٠َّا الْغَلاَّتُ فَعَلَيْهَا الصَّدَقَةُ وَاجِبَةٌ. 5.

Hammad ibn ‘Isa has narrated from Hariz from Zurarah and Muhammad ibn Muslim who has said the following: “Zakat is not due on loans people owe to orphans’ as well as on the orphans immoveable assets; however, it is obligatory to pay Zakat for the orphans’ grains.’” جهول - Allamah Baqir al-Majlisi (Mirʾāt al-ʿUqūl fī Sharḥ Akhbār Āl al-Rasūl (16/76))