٨ـ مُحَمَّدُ بْنُ يَحْيَى عَنْ مُحَمَّدِ بْنِ الْحُسَيْنِ عَنْ مُحَمَّدِ بْنِ الْقَاسِمِ بْنِ الْفُضَيْلِ قَالَ كَتَبْتُ إِلَى أَبِي الْحَسَنِ الرِّضَا (عَلَيْهِ الْسَّلام) أَسْأَلُهُ عَنِ الْوَصِيِّ أَ يُزَكِّي زَكَاةَ الْفِطْرَةِ عَنِ الْيَتَامَى إِذَا كَانَ لَهُمْ مَالٌ قَالَ فَكَتَبَ (عَلَيْهِ الْسَّلام) لاَ زَكَاةَ عَلَى يَتِيمٍ. 
8. Muhammad ibn Yahya has narrated from Muhammad ibn al-Husayn from Muhammad ibn al-Qasim ibn al-Fudayl who has said the following: “I once wrote to abu al-Hassan, al-Rida’, ‘Alayhi al-Salam, and asked about the executor of the will if it is obligatory on him to pay Zakat of al-Fitrah for the orphans if they have assets. He (the Imam) wrote to me, ‘Zakat is not due on orphans.” 