الكافي- ط الاسلامية, volume 3, page 519

10. Ali ibn Ibrahim has narrated from his father from Hammad from ibn ’Udhaynah from Zurarah Bukayr who has said the following: “Abu Ja‘far (a.s.), has said, ‘Zakat is not due on gems even if it becomes a large amount.’”

Translation: Muhammad Sarwar·Thaqalayn link·The Arabic above is the original.

1. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad ibn ‘Isa from al-Hassan ibn Mahbub from al-‘Ala’ ibn Razin from Sadir al-Sayrafiy who has said the following: “I once asked abu Ja‘far (a.s.), about a man who buries a certain amount of his wealth in a certain place and after one year goes to find out. He searches and digs around in the area but fails to find it. He then after three years goes to search again and finds the amount of wealth that was lost. He (the Imam) said, ‘He pays only one year’s Zakat because it was absent from him even though he had placed it in hold.’”

Translation: Muhammad Sarwar·Thaqalayn link·The Arabic above is the original.

2. Ali ibn Ibrahim has narrated from his father from Ibn Abi ‘Umayr from Rifa’ah ibn Musa who has said the following: “I once asked abu ‘Abd Allah (a.s.), about a man whose wealth remains lost for five years. He then finds it and does not reject the capital. How much Zakat is he required to pay? He (the Imam) said, ‘He pays one year’s Zakat only.’”

Translation: Muhammad Sarwar·Thaqalayn link·The Arabic above is the original.

3. Ali ibn Ibrahim has narrated from his father from ’Isma‘il ibn Marrar from Yunus from Durust from ‘Umar ibn Yazid who has said the following: “Abu ‘Abd Allah (a.s.), has said, ‘Zakat is not due on loan unless the lender delays acceptance of payment. If he is not able to achieve payment, then Zakat is not due until payment is received.’”

Translation: Muhammad Sarwar·Thaqalayn link·The Arabic above is the original.

4. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad ibn ‘Isa from ‘Uthman ibn ‘Isa from Sama‘ah who has said the following: “I once asked him (the Imam) (a.s.), about a man to whom people owe loans and do not pay. Is there Zakat on such loans? He (the Imam) said, ‘Zakat is not due until he receives payment. Once he receives payment, there is Zakat on him. If he does not receive payment and it remains for many years, still Zakat is not due on him until payment is received. Once payment is received he pays Zakat of that year. If he receives payment gradually, he pays Zakat of whatever is received by the order it comes. If his wealth, loan and goods are in business, then it is his business, which is at work, and in give and take, buying and selling, thus it is like the substance in his hand and he is required to pay Zakat. It is not proper for him to change the process if his case is as the case I just mentioned.’”

Translation: Muhammad Sarwar·Thaqalayn link·The Arabic above is the original.