١ـ مُحَمَّدُ بْنُ يَحْيَى عَنْ أَحْمَدَ بْنِ مُحَمَّدِ بْنِ عِيسَى عَنِ الْحَسَنِ بْنِ مَحْبُوبٍ عَنْ عَبَّادِ بْنِ صُهَيْبٍ عَنْ أَبِي عَبْدِ الله (عَلَيْهِ الْسَّلام) فِي رَجُلٍ فَرَّطَ فِي إِخْرَاجِ زَكَاتِهِ فِي حَيَاتِهِ فَلَمَّا حَضَرَتْهُ الْوَفَاةُ حَسَبَ جَمِيعَ مَا كَانَ فَرَّطَ فِيهِ مِمَّا لَزِمَهُ مِنَ الزَّكَاةِ ثُمَّ أَوْصَى بِهِ أَنْ يُخْرَجَ ذَلِكَ فَيُدْفَعَ إِلَى مَنْ يَجِبُ لَهُ قَالَ جَائِزٌ يُخْرَجُ ذَلِكَ مِنْ جَمِيعِ الْمَالِ إِنَّمَا هُوَ بِمَنْزِلَةِ دَيْنٍ لَوْ كَانَ عَلَيْهِ لَيْسَ لِلْوَرَثَةِ شَيْ‏ءٌ حَتَّى يُؤَدُّوا مَا أَوْصَى بِهِ مِنَ الزَّكَاةِ.
1. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad ibn ‘Isa from al-Hassan ibn Mahbub from ‘Abbad ibn Suhayb who has said the following: “I once asked abu ’Abd Allah, ‘Alayhi al-Salam, about a man who misses paying Zakat of his assets during his life time. When he is about to die, he calculates all that he owes as Zakat and then in his will states that such and such amount must be paid as Zakat. Can such Zakat be paid to proper beneficiaries? He (the Imam) said, ‘Yes, it is permissible and it is taken from all of the assets. It is like debts due on him. The heirs do not have any right in his legacy before payment of such Zakat about which he has made a will.” 