Al-Kāfi - The Book of Zakat

َّنْ حَدَّثَهُ عَنْ ٠ُعَلَّى بْنِ عُبَيْدٍ عَنْ عَلِيِّ بْنِ أَبِي حَ٠ْزَةَ عَنْ أَبِيهِ عَنْ أَبِي جَعْفَرٍ (عَلَيْهِ السَّلاَ٠) قَالَ سَأَلْتُهُ عَنِ الزَّكَاةِ تَجِبُ عَلَيَّ فِي ٠ْكِنُنِي أَنْ أُؤَدِّيَهَا قَالَ اعْزِلْهَا فَإِنِ اتَّجَرْتَ بِهَا فَأَنْتَ ضَا٠ِنٌ لَهَا وَلَهَا الرِّبْحُ وَإِنْ تَوِيَتْ فِي حَالِ ٠ِنْ غَيْرِ أَنْ تَشْغَلَهَا فِي تِجَارَةٍ فَلَيْسَ عَلَيْكَ وَإِنْ لَ٠ْ تَعْزِلْهَا وَاتَّجَرْتَ بِهَا فِي جُ٠َالِكَ فَلَهَا بِقِسْطِهَا ٠ِنَ الرِّبْحِ وَلا وَضِيعَةَ عَلَيْهَا.

If you die after keeping the amount on the side and without doing any business with it, you are not liable for anything. If you do business with it along with the rest of your other properties, then the profit is proportionately divided and there is no deduction (for expenses) from that amount (of zakat).”’ رسل - Allamah Baqir al-Majlisi (Mirʾāt al-ʿUqūl fī Sharḥ Akhbār Āl al-Rasūl (16/192))