لَيْسَ فِي الدَّيْنِ زَكَاةٌ إِلَّا أَنْ يَكُونَ صَاحِبُ الدَّيْنِ هُوَ الَّذِي يُؤَخِّرُهُ فَإِذَا كَانَ لَا يَقْدِرُ عَلَى أَخْذِهِ فَلَيْسَ عَلَيْهِ زَكَاةٌ حَتَّى يَقْبِضَهُ.
Translation
Ali Bin Ibrahim, from his father, from Ismail Bin Marrar, from Yunus, from Dorost, from Umar Bin Yazeed, (It has been narrated) from Abu Abdullah<sup>asws</sup> having said: ‘There is no <span class="iTxt">Zakāt</span> regarding the debts, except if it so happens that it is the lender who is delaying it. But if he was not able upon taking it, so there is no <span class="iTxt">Zakāt</span> upon it until he takes possession of it’.
Compiled by Shaykh Muhammad ibn Ya'qub al-Kulayni
Source
License: Free for educational and research use (Thaqalayn Data API)
Provided for research and educational purposes. Original source: Thaqalayn Project. Open License.