Usul16

Chapter on Those Who Abandon Zakat Despite it Being Obligatory Upon Them

faqih-1597Vol. 2, p. 13

سَمِعْتُ أَبَا عَبْدِ اللَّهِ ع يَقُولُ‌ تَارِكُ الزَّكَاةِ وَ قَدْ وَجَبَتْ لَهُ‌[2] مِثْلُ مَانِعِهَا وَ قَدْ وَجَبَتْ عَلَيْهِ.

I heard Abu Abdullah Imam Jafar ibn Muhammad Al-Sadiq (as) say: "The one who neglects Zakat after it has become obligatory upon him is like the one who withholds it after it has become due."