من لا يحضره الفقيه, volume 2, page 32

Hadith.1623 - Muhammad ibn Khalid al-Barqi wrote to Abu Ja'far al-Thani, Imam Muhammad al-Jawad (as) asking: "Is it permissible to pay the Zakat due on crops such as wheat and barley, or on gold, in dirhams equal to their value, or is it obligatory to pay the Zakat in kind from each category?" Imam (as) replied: "Whichever is easier may be given."

Translation: Bab Ul Qaim Publications — attributed by Thaqalayn·The Arabic above is the original.

Hadith.1624 - Umar ibn Yazid asked Abu Abdullah Imam Jafar ibn Muhammad Al-Sadiq (as) about a man who evaded paying Zakat on his wealth by purchasing land or a house with it. He asked: "Is anything still due on it?" The Imam (as) replied: "No, even if he turned it into jewellery or silver nuggets, nothing is due on it. However, by withholding what he owed to Allah (swt), he deprived himself of a greater blessing than what he withheld from Allah’s (swt) right."

Translation: Bab Ul Qaim Publications — attributed by Thaqalayn·The Arabic above is the original.

Hadith.1625 - Zurara and Muhammad ibn Muslim narrated from Abu Abdullah Imam Jafar ibn Muhammad Al-Sadiq (as) who said: "Any man who possesses wealth, and a year passes over it, must pay Zakat on it." He was asked: "What if he gifts it away a month or a day before the year completes?" Imam (as) replied: "Then there is nothing obligatory upon him." Zurara also narrated from him that he said: "This is similar to a man who breaks his fast on a day in Month of Ramadan while residing at home, then sets out on a journey later that day with the intention of nullifying the expiation that had become obligatory upon him."

Translation: Bab Ul Qaim Publications — attributed by Thaqalayn·The Arabic above is the original.