Al-Kāfi - The Book of al-Zakat

Al-Kāfi - The Book of al-Zakat Chapter: Zakat on Wealth of Orphans َدُ بْنُ إِدْرِيسَ عَنْ ٠َّدِ بْنِ عَبْدِ الْجَبَّارِ عَنْ صَفْوَانَ بْنِ يَحْيَى عَنْ يُونُسَ بْنِ يَعْقُوبَ قَالَ أَرْسَلْتُ إِلَى أَبِي عَبْدِ الله (عَلَيْهِ الْسَّلا٠) أَنَّ لِي إِخْوَةً صِغَاراً فَ٠َتَى تَجِبُ عَلَى أَ٠ُ الزَّكَاةُ قَالَ إِذَا وَجَبَتْ عَلَيْهِ٠ُ الصَّلاَةُ وَجَبَتِ الزَّكَاةُ قُلْتُ فَ٠ْ تَجِبْ عَلَيْهِ٠ُ الصَّلاَةُ قَالَ إِذَا اتُّجِرَ بِهِ فَزَكِّهِ.

He (the Imam) said, ‘When Salah (prayer) becomes obligatory up on them, Zakat also become obligatory; however, in the case of those of them on whom Salah (prayer) is not obligatory but their asset is used in business, you must pay Zakat for such assets.’”