Usul16

Rules about Business Losses

alkafi-5817Vol. 3, p. 527

إِنْ كَانَ أَمْسَكَهُ لِيَلْتَمِسَ الْفَضْلَ عَلَى رَأْسِ الْمَالِ فَعَلَيْهِ الزَّكَاةُ.[1]

“I once asked abu ’Abd Allah (a.s.), about a man who purchases a certain kind of goods but its value falls. He had paid Zakat before purchasing such asset. Is there Zakat on him or Zakat becomes due when he sells it? He (the Imam) said, ’If he had held it to increase his capital, he is required to pay Zakat.’”

alkafi-5818Vol. 3, p. 528

سَأَلْتُ أَبَا عَبْدِ اللَّهِ ع عَنْ رَجُلٍ اشْتَرَى مَتَاعاً وَ كَسَدَ عَلَيْهِ وَ قَدْ كَانَ زَكَّى مَالَهُ قَبْلَ أَنْ يَشْتَرِيَ الْمَتَاعَ مَتَى يُزَكِّيهِ فَقَالَ إِنْ كَانَ أَمْسَكَ مَتَاعَهُ يَبْتَغِي بِهِ رَأْسَ مَالِهِ فَلَيْسَ عَلَيْهِ زَكَاةٌ وَ إِنْ كَانَ حَبَسَهُ بَعْدَ مَا يَجِدُ رَأْسَ مَالِهِ فَعَلَيْهِ الزَّكَاةُ بَعْدَ مَا أَمْسَكَهُ بَعْدَ رَأْسِ الْمَالِ قَالَ وَ سَأَلْتُهُ عَنِ الرَّجُلِ يُوضَعُ

“I once asked abu ‘Abd Allah (a.s.), about a man who purchases a certain kind of goods and its value falls. He had paid Zakat of the asset with which he paid for the goods. When is he required to pay Zakat? He (the Imam) said, ‘If he is holding it to preserve his capital, Zakat is not due but if he holds it after getti

alkafi-5819Vol. 3, p. 528

سَأَلْتُهُ عَنِ الرَّجُلِ يَكُونُ عِنْدَهُ الْمَتَاعُ مَوْضُوعاً فَيَمْكُثُ عِنْدَهُ السَّنَةَ وَ السَّنَتَيْنِ أَوْ أَكْثَرَ مِنْ ذَلِكَ قَالَ لَيْسَ عَلَيْهِ زَكَاةٌ حَتَّى يَبِيعَهُ إِلَّا أَنْ يَكُونَ أُعْطِيَ بِهِ رَأْسَ مَالِهِ فَيَمْنَعَهُ مِنْ ذَلِكَ الْتِمَاسُ الْفَضْلِ فَإِذَا هُوَ فَعَلَ ذَلِكَ وَجَبَتْ فِيهِ الزَّكَاةُ وَ إِنْ لَمْ يَكُنْ أُعْطِيَ بِهِ رَأْسَ مَالِهِ فَلَيْسَ عَلَيْهِ زَكَاةٌ حَتَّى يَبِي

“I once asked abu ‘Abd Allah (a.s.), about a man who has an asset in stock which remains with him for one year or more time. He (the Imam) said, ‘It is not subject to Zakat until he sells it, unless he has paid for it from his capital and has kept it on hold expecting an increase. If that is the case then it is subject

alkafi-5820Vol. 3, p. 528

وَ سَأَلْتُهُ‌[1] عَنِ الرَّجُلِ يَكُونُ مَعَهُ الْمَالُ مُضَارَبَةً هَلْ عَلَيْهِ فِي ذَلِكَ الْمَالِ زَكَاةٌ إِذَا كَانَ يَتَّجِرُ بِهِ فَقَالَ يَنْبَغِي لَهُ أَنْ يَقُولَ لِأَصْحَابِ الْمَالِ زَكُّوهُ فَإِنْ قَالُوا إِنَّا نُزَكِّيهِ فَلَيْسَ عَلَيْهِ غَيْرُ ذَلِكَ وَ إِنْ هُمْ أَمَرُوهُ أَنْ يُزَكِّيَهُ فَلْيَفْعَلْ قُلْتُ أَ رَأَيْتَ لَوْ قَالُوا إِنَّا نُزَكِّيهِ وَ الرَّجُلُ يَعْلَمُ أَنَّهُمْ لَا يُزَكُّونَهُ

‘He must ask the shareholders to pay Zakat and if they said that they pay Zakat, he then is not required to do anything more than that. If they ask him to pay Zakat then he must pay.’ I then said, ‘What happens if they said that we pay but he knows that they do not pay?’ He (the Imam) said, ‘If they confirm that they p

alkafi-5821Vol. 3, p. 528-529

كُلُّ مَالٍ عَمِلْتَ بِهِ فَعَلَيْكَ فِيهِ الزَّكَاةُ إِذَا حَالَ عَلَيْهِ الْحَوْلُ‌ قَالَ يُونُسُ تَفْسِيرُ ذَلِكَ أَنَّهُ كُلُّ مَا عُمِلَ لِلتِّجَارَةِ مِنْ حَيَوَانٍ وَ غَيْرِهِ فَعَلَيْهِ فِيهِ الزَّكَاةُ.

“He (the Imam) (a.s.), has said, ‘Any asset with which you work is subject to Zakat when one year passes.’ Yunus has said that the explanation for it is that whatever asset is used in business, animals or other assets, it is subject to Zakat.”

alkafi-5822Vol. 3, p. 529

قُلْتُ لِأَبِي إِبْرَاهِيمَ ع الرَّجُلُ يَشْتَرِي الْوَصِيفَةَ[1] يُثَبِّتُهَا عِنْدَهُ لِتَزِيدَ وَ هُوَ يُرِيدُ بَيْعَهَا أَ عَلَى ثَمَنِهَا زَكَاةٌ قَالَ لَا حَتَّى يَبِيعَهَا قُلْتُ فَإِذَا بَاعَهَا يُزَكِّي ثَمَنَهَا قَالَ لَا حَتَّى يَحُولَ عَلَيْهِ الْحَوْلُ وَ هُوَ فِي يَدِهِ.

“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.’”

alkafi-5823Vol. 3, p. 529

سَأَلْتُ أَبَا عَبْدِ اللَّهِ ع عَنِ الزَّكَاةِ فَقَالَ مَا كَانَ مِنْ تِجَارَةٍ فِي يَدِكَ فِيهَا فَضْلٌ لَيْسَ يَمْنَعُكَ مِنْ بَيْعِهَا إِلَّا لِتَزْدَادَ فَضْلًا عَلَى فَضْلِكَ فَزَكِّهِ وَ مَا كَانَتْ مِنْ تِجَارَةٍ فِي يَدِكَ فِيهَا نُقْصَانٌ فَذَلِكَ شَيْ‌ءٌ آخَرُ.

“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 is

alkafi-5824Vol. 3, p. 529

لَا تَأْخُذَنَّ مَالًا مُضَارَبَةً إِلَّا مَالًا تُزَكِّيهِ أَوْ يُزَكِّيهِ صَاحِبُهُ وَ قَالَ إِنْ كَانَ عِنْدَكَ مَتَاعٌ فِي الْبَيْتِ مَوْضُوعٌ فَأُعْطِيتَ بِهِ رَأْسَ مَالِكَ فَرَغِبْتَ عَنْهُ فَعَلَيْكَ زَكَاتُهُ.

‘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.’”

alkafi-5825Vol. 3, p. 529

سَأَلَهُ‌[2] سَعِيدٌ الْأَعْرَجُ وَ أَنَا أَسْمَعُ فَقَالَ إِنَّا نَكْبِسُ الزَّيْتَ وَ السَّمْنَ‌[3] نَطْلُبُ بِهِ التِّجَارَةَ فَرُبَّمَا مَكَثَ عِنْدَنَا السَّنَةَ وَ السَّنَتَيْنِ هَلْ عَلَيْهِ زَكَاةٌ قَالَ فَقَالَ إِنْ كُنْتَ تَرْبَحُ فِيهِ شَيْئاً أَوْ تَجِدُ رَأْسَ مَالِكَ فَعَلَيْكَ زَكَاتُهُ وَ إِنْ كُنْتَ إِنَّمَا تَرَبَّصُ بِهِ لِأَنَّكَ لَا تَجِدُ إِلَّا وَضِيعَةً فَلَيْسَ عَلَيْكَ زَكَاتُهُ حَتَّى يَصِي

“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