Al-Kāfi

Hadith 1983
zakat
5ـ عِدَّةٌ مِنْ أَصْحَابِنَا عَنْ أَحْمَدَ بْنِ مُحَمَّدِ بْنِ عِيسَى عَنِ الْحَسَنِ بْنِ عَلِيِّ بْنِ يَقْطِينٍ عَنْ أَخِيهِ الْحُسَيْنِ عَنْ عَلِيِّ بْنِ يَقْطِينٍ قَالَ سَأَلْتُ أَبَا الْحَسَنِ (عَلَيْهِ الْسَّلام) عَنِ الْمَالِ الَّذِي لاَ يُعْمَلُ بِهِ وَلاَ يُقَلَّبُ قَالَ يَلْزَمُهُ الزَّكَاةُ فِي كُلِّ سَنَةٍ إِلاَّ أَنْ يُسْبَكَ.
5. A number of our people have narrated from Ahmad ibn Muhammad ibn ’Isa from al-Hassan Ali ibn Yaqtin from his brother al- Husayn from Ali ibn Yaqtin who has said the following: “I once asked abu al-Hassan (a.s.), about goods which are not used or moved. He (the Imam) said, ‘There is Zakat on it every year until it is used.”
Source: Shaykh Muḥammad b. Yaʿqūb al-Kulaynī