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."