الكافي- ط الاسلامية, volume 3, page 522

13. Ali ibn Ibrahim has narrated from his father from Hammad ibn ‘Isa from Hariz from Zurarah from abu Ja‘far and Durays who has said the following: “Abu ’Abd Allah (a.s.), has said that the two Imam, ‘Alayhim al-Salam, have said, ‘Whoever has an asset that remains with him for one year, he is required to pay its Zakat even if he owes to others an equal amount of asset or more. He is required to pay Zakat for what is in his hand.’”

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

1. Ahmad ibn Idris has narrated from Muhammad ibn ‘Abd al-Jabbar and Muhammad ibn ’Isma‘il from al-Fadl ibn Shadhan all from Safwan ibn Yahya from Muhammad ibn Hakim from Khalid ibn al-Hajjaj al-Karkhiy who has said the following: “I once asked abu ‘Abd Allah (a.s.), about Zakat. He (the Imam) said, ‘You can choose one of the months of the year and decide to pay Zakat in that month. In that month you must find out what are your assets and pay Zakat thereof. After one year you must do the same thing again and you are not required to do anything more than this.’”

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

2. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad in a marfu‘ manner from abu Basir who has said the following: “I once asked abu ‘Abd Allah (a.s.), Is there a definite time to pay Zakat? He (the Imam) said, ‘That depends on one’s earnings. However, the time for al-Fitrah is definite.”’

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

3. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad from al-Hassan ibn Ali from Yunus ibn Ya’qub who has said the following: “I once said to abu ‘Abd Allah (a.s.), that there is a certain month in which I pay Zakat. Can I keep a certain amount separate for an emergency, in case, someone comes asking? He (the Imam) said, ‘Once the year is complete, you must pay Zakat of your asset and you must not mix it with anything, and then give whatever you want.’ I then asked, ’Can I write it down and keep a record to make it straight? He (the Imam) said, ‘That is not harmful.’”

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