Tahdhīb al-Aḥkām 4, record 92 of the digital edition

Translation

And from him, from Ali ibn Ibrahim, from his father, from Hammad ibn Isa, from Hariz, from Zurarah, who said: I (narrator) said to Abu Ja’far (a.s), peace be upon him: “A man had two hundred dirhams minus one dirham with him for eleven months, then after that, in the twelfth month, he acquired one dirham, so that two hundred dirhams became complete with him; ‘Is their zakat upon him?’” Imam (a.s) said: “No, not until a year passes over it while it is two hundred dirhams. So if it was one hundred and fifty dirhams, then he acquired fifty after one month had passed, then there is no zakat upon him until a year passes over the two hundred.” I (narrator) said to Imam (a.s): “Then if he had two hundred dirhams minus one dirham with him, and some days passed over them before the month ended, then he acquired one dirham, and a year came over the dirhams together with the dirham, is there zakat upon him?” Imam (a.s) said: “Yes. But if a full year has not passed over all of them together, then there is nothing upon him in them.” He (narrator) said that Zurarah and Muhammad ibn Muslim said: Abu Abdillah (a.s), peace be upon him, said: “Any man who has wealth and a year passes over it, then he pays zakat on it.” I said to Imam (a.s): “Then if he gives it away as a gift one month or two days before its due time.” Imam (a.s) said: “There is never anything upon him.” He (narrator) said that Zurarah said from Imam (a.s) that he said: Imam (a.s) said: “This is only like a man who broke his fast in the month of Ramadan for one day while he was in his residence, then he goes out at the end of the day on a journey, intending by that journey to invalidate the expiation that had become obligatory upon him.” And Imam (a.s) said: “When he saw the twelfth crescent, zakat became obligatory upon him. But if he had given it away as a gift before that, it would have been permissible, and there would have been nothing upon him, like one who goes out and then breaks his fast. He only cannot prevent what a year has passed over. As for what a year has not passed over, he may prevent it, and it is not lawful for him to prevent the wealth of another in what has already become due upon it.” Zurarah said: “So I said to Imam (a.s): ‘A man had two hundred dirhams, so he gave them as a gift to some of his brothers, or his children, or his family, fleeing thereby from zakat, and he did that one month before it became due.’” Imam (a.s) said: “When the twelfth month enters, then a year has passed over it, and zakat has become obligatory upon him in it.” So I (Zurarah) said to Imam (a.s): “Then if he does something with it before the year?” Imam (a.s) said: “That is permissible for him.” I (Zurarah) asked: “He fled thereby from zakat.” Imam (a.s) said: “What he has brought upon himself is greater than what he prevented from its zakat.” So I (Zurarah) said to Imam (a.s): “He is able to get it back.” Imam (a.s) said: “And what is it upon me that he is able to get it back, when it has gone out of his ownership?” I said: “Then he gave it to him upon a condition.” Imam (a.s) said: “When he names it a gift, the gift is valid, the condition falls away, and he is liable for the zakat.” I said to Imam (a.s): “And how does the condition fall away, the gift take effect, and he become liable for the zakat?” Imam (a.s) said: “This is an invalid condition, and the guaranteed gift is effective, and the zakat is binding upon him as a punishment for him.” Then Imam (a.s) said: “That is only for him when he buys with it a house, or land, or estates.” Then Zurarah said: “I said to Imam (a.s): “Your father said to me: ‘Whoever flees thereby from zakat, then he must pay it.’” Imam (a.s) said: “My father (a.s), peace be upon him, spoke the truth. He must pay what has been made obligatory upon him, and what has not become obligatory upon him, then there is nothing upon him in it.” Then Imam (a.s) said: “Have you considered, if a man were overcome by unconsciousness for a day and then died, so his prayer passed away, would it be upon him, while he has died, to perform it?” I (Zurarah) replied: “No, unless he had regained consciousness during his day.” Then Imam (a.s) said: “If a man became ill in the month of Ramadan and then died in it, would fasting be performed on his behalf?” I (Zurarah) replied: “No.” Imam (a.s) said: “So likewise, the man does not pay from his wealth except that over which a year has passed.”

Translation: Haydar Ali Shaykh ibn Muhammad — published with the edition, reproduced verbatim.