الكافي- ط الاسلامية, volume 3, page 529

6. A number of our people have narrated from Sahl ibn Ziyad from Ahmad ibn Muhammad from ibn abu Nasr from Hammad ibn ‘Isa from Ishaq ibn ‘Ammar who has said the following: “I once asked abu Ibrahim (a.s.), about a man who keeps a certain asset in stock expecting increase and he wants to sell it. Is what is paid for it subject to Zakat? He (the Imam) said, ‘No, it is not subject to Zakat until he sells it and one year passes with the asset in his possession.’”

Translation: Muhammad Sarwar — attributed by Thaqalayn·The Arabic above is the original.

7. Ahmad ibn Idris has narrated from Muhammad ibn ‘Abd al-Jabbar 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, ‘Whatever asset you have for doing business which increases and there is no obstacle for you to sell, except expecting increase over increase, then you must pay Zakat. Whatever you have for business in which there are losses then it is a different issue.’”

Translation: Muhammad Sarwar — attributed by Thaqalayn·The Arabic above is the original.

8. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad ibn ‘Isa from al-Husayn ibn Sa‘id from al-Qasim ibn Muhammad from Ali ibn abu Hamzah from abu Basir who has said the following: “Abu ‘Abd Allah (a.s.), has said, ‘Do not accept an asset for profit-sharing business unless you pay its Zakat or the shareholder pays.’ He (the Imam) said, ‘If you have an asset in stock in your home for which you are offered payment for your capital but you ignored to receive it, you are required to pay its Zakat.’”

Translation: Muhammad Sarwar — attributed by Thaqalayn·The Arabic above is the original.

9. A number of our people have narrated from Ahmad ibn Muhammad from Ali ibn al-Hakam from ’Isma‘il ibn ‘Abd al-Khaliq who has said the following: “Once Sa‘id al-’A‘raj asked him (the Imam) (a.s.), when I was listening, ‘We stock oil and ghee for business and it remains with us for one year or two years. Is there Zakat on it? He (the Imam) said, ‘If you make profit or find your capital, you must pay Zakat, but if you are just waiting because you do not find other asset, then Zakat is not due on it until it is sold for gold or silver. When it becomes gold or silver, then pay Zakat of the year in which you did business.’”

Translation: Muhammad Sarwar — attributed by Thaqalayn·The Arabic above is the original.