١٣ـ عَلِيُّ بْنُ إِبْرَاهِيمَ عَنْ أَبِيهِ عَنْ حَمَّادِ بْنِ عِيسَى عَنْ حَرِيزٍ عَنْ زُرَارَةَ عَنْ أَبِي جَعْفَرٍ (عَلَيْهِ الْسَّلام) وَضُرَيْسٍ عَنْ أَبِي عَبْدِ الله (عَلَيْهِ الْسَّلام) أَنَّهُمَا قَالاَ أَيُّمَا رَجُلٍ كَانَ لَهُ مَالٌ مَوْضُوعٌ حَتَّى يَحُولَ عَلَيْهِ الْحَوْلُ فَإِنَّهُ يُزَكِّيهِ وَإِنْ كَانَ عَلَيْهِ مِنَ الدَّيْنِ مِثْلُهُ وَأَكْثَرُ مِنْهُ فَلْيُزَكِّ مَا فِي يَدِهِ. 
13. Ali ibn Ibrahim has narrated from his father from Hammad ibn ‘Isa from Hariz from Zurarah from abu Ja‘far and Durays who has said the following: “Abu ’Abd Allah , has said that the two Imam, ‘Alayhim al-Salam, have said, ‘Whoever has an asset that remains with him for one year, he is required to pay its Zakat even if he owes to others an equal amount of asset or more. He is required to pay Zakat for what is in his hand.’” 