٤ـ مُحَمَّدُ بْنُ يَحْيَى عَنْ أَحْمَدَ بْنِ مُحَمَّدِ بْنِ عِيسَى عَنْ عُثْمَانَ بْنِ عِيسَى عَنْ سَمَاعَةَ قَالَ سَأَلْتُهُ عَنِ الرَّجُلِ يَكُونُ لَهُ الدَّيْنُ عَلَى النَّاسِ يَحْتَبِسُ فِيهِ الزَّكَاةَ قَالَ لَيْسَ عَلَيْهِ فِيهِ زَكَاةٌ حَتَّى يَقْبِضَهُ فَإِذَا قَبَضَهُ فَعَلَيْهِ الزَّكَاةُ وَإِنْ هُوَ طَالَ حَبْسُهُ عَلَى النَّاسِ حَتَّى يَتِمَّ لِذَلِكَ سِنُونَ فَلَيْسَ عَلَيْهِ زَكَاةٌ حَتَّى يَخْرُجَ فَإِذَا هُوَ خَرَجَ زَكَّاهُ لِعَامِهِ ذَلِكَ وَإِنْ هُوَ كَانَ يَأْخُذُ مِنْهُ قَلِيلاً قَلِيلاً فَلْيُزَكِّ مَا خَرَجَ مِنْهُ أَوَّلاً فَأَوَّلاً فَإِنْ كَانَ مَتَاعُهُ وَدَيْنُهُ وَمَالُهُ فِي تِجَارَتِهِ الَّتِي يَتَقَلَّبُ فِيهَا يَوْماً بِيَوْمٍ يَأْخُذُ وَيُعْطِي وَيَبِيعُ وَيَشْتَرِي فَهُوَ يُشْبِهُ الْعَيْنَ فِي يَدِهِ فَعَلَيْهِ الزَّكَاةُ وَلاَ يَنْبَغِي لَهُ أَنْ يُغَيِّرَ ذَلِكَ إِذَا كَانَ حَالُ مَتَاعِهِ وَمَالِهِ عَلَى مَا وَصَفْتُ لَكَ فَيُؤَخِّرَ الزَّكَاةَ.
4. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad ibn ‘Isa from ‘Uthman ibn ‘Isa from Sama‘ah who has said the following: “I once asked him (the Imam) , about a man to whom people owe loans and do not pay. Is there Zakat on such loans? He (the Imam) said, ‘Zakat is not due until he receives payment. Once he receives payment, there is Zakat on him. If he does not receive payment and it remains for many years, still Zakat is not due on him until payment is received. Once payment is received he pays Zakat of that year. If he receives payment gradually, he pays Zakat of whatever is received by the order it comes. If his wealth, loan and goods are in business, then it is his business, which is at work, and in give and take, buying and selling, thus it is like the substance in his hand and he is required to pay Zakat. It is not proper for him to change the process if his case is as the case I just mentioned.’” 