١ـ عَلِيُّ بْنُ إِبْرَاهِيمَ عَنْ أَبِيهِ وَمُحَمَّدُ بْنُ يَحْيَى عَنْ أَحْمَدَ بْنِ مُحَمَّدٍ جَمِيعاً عَنِ ابْنِ أَبِي عُمَيْرٍ عَنْ حَمَّادِ بْنِ عُثْمَانَ عَنِ الْحَلَبِيِّ عَنْ أَبِي عَبْدِ الله (عَلَيْهِ الْسَّلام) فِي مَالِ الْيَتِيمِ عَلَيْهِ زَكَاةٌ فَقَالَ إِذَا كَانَ مَوْضُوعاً فَلَيْسَ عَلَيْهِ زَكَاةٌ وَإِذَا عَمِلْتَ بِهِ فَأَنْتَ لَهُ ضَامِنٌ وَالرِّبْحُ لِلْيَتِيمِ.
1. Ali ibn Ibrahim has narrated from his father and Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad all from ibn abu ‘Umayr from Hammad ibn ‘Uthman from al-Halabiy who has said the following: “I once asked abu ’Abd Allah, ‘Alayhi al-Salam, about the assets of the orphans if there is Zakat on it. He (the Imam) said, ‘If it (asset) is not active (not used in business) Zakat is not due on it. If you use it in business, then you are responsible for it and its profit belongs to the orphan.’” 