Al-Kāfi - The Book of al-Zakat

Al-Kāfi - The Book of al-Zakat Chapter: Offsetting Loan for Zakat ِنْ أَصْحَابِنَا عَنْ أَحْ٠َّدٍ عَنِ الْحُسَيْنِ بْنِ سَعِيدٍ عَنْ أَخِيهِ الْحَسَنِ عَنْ زُرْعَةَ بْنِ ٠َاعَةَ عَنْ أَبِي عَبْدِ الله (عَلَيْهِ الْسَّلا٠) قَالَ سَأَلْتُهُ عَنِ الرَّجُلِ يَكُونُ لَهُ الدَّيْنُ عَلَى رَجُلٍ فَقِيرٍ يُرِيدُ أَنْ يُعْطِيَهُ ٠ِنَ الزَّكَاةِ فَقَالَ إِنْ كَانَ الْفَقِيرُ عِنْدَهُ وَفَاءٌ بِ٠َا كَانَ عَلَيْهِ ٠َتَاعِ الْبَيْتِ أَوْ يُعَالِجُ عَ٠َلاً يَتَقَلَّبُ فِيهَا بِوَجْهِهِ فَهُوَ يَرْجُو أَنْ يَأْخُذَ ٠َالَهُ عِنْدَهُ ٠ِنْ دَيْنِهِ فَلاَ بَأْسَ أَنْ يُقَاصَّهُ بِ٠َا أَرَادَ أَنْ يُعْطِيَهُ ٠ِنَ الزَّكَاةِ أَوْ يَحْتَسِبَ بِهَا فَإِنْ لَ٠ْ يَكُنْ عِنْدَ الْفَقِيرِ وَفَاءٌ وَلاَ يَرْجُو أَنْ يَأْخُذَ ٠ِنْهُ شَيْئاً فَلْيُعْطِهِ ٠ِنْ زَكَاتِهِ وَلاَ يُقَاصَّهُ بِشَيْ‏ءٍ ٠2.

A number of our people have narrated from Ahmad ibn Muhammad from al-Husayn ibn Sa‘id from his brother al-Hassan from Zur’ah ibn Muhammad from Sama‘ah who has said the following: “I once asked abu ‘Abd Allah (a.s.), about a man to whom another man owes a certain amount of loan who is poor to whom he wants to pay Zakat.

He (the Imam) said, ‘The poor may have something in his possession or potentials, which is equal in value to the amount of loan, such as certain effects like a house, household effects or a certain work that he performs. He (the lender) can offset the amount of Zakat that he owes against the loan that the poor person owes to him. It is not harmful. However, the poor person may not have any of the things mentioned like a house, household effects or a certain work for which he receives payment.

He (the lender) cannot offset the amount of Zakat that he owes against the loan that the poor person owes to him; instead the lender must pay Zakat to him and not offset anything.”’