The Sufficient (Vol 3) · Hadith 1990 (#Ḥadīth #2)
Chapter 11 | Zakat of Misplaced Wealth, Loans and Borrowed
2ـ عَلِيُّ بْنُ إِبْرَاهِيمَ عَنْ أَبِيهِ عَنِ ابْنِ أَبِي عُمَيْرٍ عَنْ رِفَاعَةَ بْنِ مُوسَى قَالَ سَأَلْتُ أَبَا عَبْدِ الله (عَلَيْهِ الْسَّلام) عَنِ الرَّجُلِ يَغِيبُ عَنْهُ مَالُهُ خَمْسَ سِنِينَ ثُمَّ يَأْتِيهِ فَلاَ يُرَدُّ رَأْسُ الْمَالِ كَمْ يُزَكِّيهِ قَالَ سَنَةً وَاحِدَةً.
2. Ali ibn Ibrahim has narrated from his father from Ibn Abi ‘Umayr from Rifa’ah ibn Musa who has said the following: “I once asked abu ‘Abd Allah , about a man whose wealth remains lost for five years. He then finds it and does not reject the capital. How much Zakat is he required to pay? He (the Imam) said, ‘He pays one year’s Zakat only.’”
Gradings are classical jarḥ-wa-taʿdīl, name-matched to a rijāl index (not individually re-verified).