الكافي- ط الاسلامية, volume 3, page 521

8. Ahmad ibn Idris has narrated from Muhammad ibn ‘Abd al-Jabbar from Safwan ibn Yahya from ‘Abd af-Majid ibn Sa‘d who has said the following: “I once asked abu al-Hassan (a.s.), about a man who buys something to pay for after three years from a man who trusts him in his right and asset. Is he required to pay its Zakat every year or he pays it because he has the asset in his hands? He (the Imam) said, ‘He who has taken it pays its Zakat.’ I then asked, ‘For how long he pays it?’ He (the Imam) said, ‘He pays it for three years.’”

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

9. A number of our people have narrated from Ahmad ibn Muhammad from al-Husayn ibn Sa‘id from Fadalah ibn Ayyub from Aban ibn ‘Uthman from those who narrated to him who has said the following: “I once asked one of the two the Imam, ‘Alayhim al-Salam, about a man who owes a loan and in his hand is an asset that is sufficient to pay the loan but it belongs to someone else. Is he required to pay Zakat? He (the Imam) said, ‘If he has borrowed and one year has passed, then its Zakat is on him if there is anything extra.’”

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

10. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad from Ali ibn al-Hakam from Ali ibn abu Hamzah who has said the following: “Abu ‘Abd Allah (a.s.), has said, ‘If a certain asset is deposited with you and you are allowed to make it work its Zakat is on you but if you are not allowed to make it work then you do not owe anything.’”

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

11. More than one person of our people has narrated from Sahl ibn Ziyad from Ali ibn Mahziyar from who has said the following: “I once wrote to him (the Imam) (a.s.), about a man who owes Mahr of his woman who does not ask for payment due to sympathy or shyness. It goes on for their lifetime. Is he required to pay Zakat for that Mahr? He (the Imam) wrote, ‘Zakat is not due on him except for his assets.’”

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

12. A number of our people have narrated from Ahmad ibn Muhammad from al-Husayn ibn Sa‘id from Ali ibn al-Nu‘man from ibn al- Sabbah al-Kinaniy who has said the following: “I once asked abu ‘Abd Allah (a.s.), about a man who does not collect what he has lent because of forgetfulness or the desire to help his borrowers so his assets continue to remain as loans.How must he deal with Zakat? He (the owner of the assets) not the borrower pays Zakat.’”

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