The Sufficient (Vol 3) · Hadith 2022 (#Ḥadīth #3)
Chapter 16 | Rules about Business Losses
3ـ مُحَمَّدُ بْنُ يَحْيَى عَنْ أَحْمَدَ بْنِ مُحَمَّدٍ عَنْ عُثْمَانَ بْنِ عِيسَى عَنْ سَمَاعَةَ قَالَ سَأَلْتُهُ عَنِ الرَّجُلِ يَكُونُ عِنْدَهُ الْمَتَاعُ مَوْضُوعاً فَيَمْكُثُ عِنْدَهُ السَّنَةَ وَالسَّنَتَيْنِ أَوْ أَكْثَرَ مِنْ ذَلِكَ قَالَ لَيْسَ عَلَيْهِ زَكَاةٌ حَتَّى يَبِيعَهُ إِلاَّ أَنْ يَكُونَ أُعْطِيَ بِهِ رَأْسَ مَالِهِ فَيَمْنَعَهُ مِنْ ذَلِكَ الْتِمَاسُ الْفَضْلِ فَإِذَا هُوَ فَعَلَ ذَلِكَ وَجَبَتْ فِيهِ الزَّكَاةُ وَإِنْ لَمْ يَكُنْ أُعْطِيَ بِهِ رَأْسَ مَالِهِ فَلَيْسَ عَلَيْهِ زَكَاةٌ حَتَّى يَبِيعَهُ وَإِنْ حَبَسَهُ بِمَا حَبَسَهُ فَإِذَا هُوَ بَاعَهُ فَإِنَّمَا عَلَيْهِ زَكَاةُ سَنَةٍ وَاحِدَةٍ.
3. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad from ‘Uthman ibn ‘Isa from Sama‘ah who has said the following: “I once asked abu ‘Abd Allah , about a man who has an asset in stock which remains with him for one year or more time. He (the Imam) said, ‘It is not subject to Zakat until he sells it, unless he has paid for it from his capital and has kept it on hold expecting an increase. If that is the case then it is subject to Zakat. If he has not paid for it from his capital, it is not subject to Zakat until he sells it. If he has kept it in stock in substance when he sells it then he is required to pay Zakat of one year only.’”
Gradings are classical jarḥ-wa-taʿdīl, name-matched to a rijāl index (not individually re-verified).