Al-Kāfi

Hadith 2015
zakat
3ـ عَلِيُّ بْنُ إِبْرَاهِيمَ عَنْ أَبِيهِ عَنْ عَبْدِ الله بْنِ الْمُغِيرَةِ عَنْ عَبْدِ الله بْنِ سِنَانٍ قَالَ سَأَلْتُ أَبَا عَبْدِ الله (عَلَيْهِ الْسَّلام) عَنْ رَجُلٍ كَانَ لَهُ مَالٌ مَوْضُوعٌ حَتَّى إِذَا كَانَ قَرِيباً مِنْ رَأْسِ الْحَوْلِ أَنْفَقَهُ قَبْلَ أَنْ يَحُولَ عَلَيْهِ أَ عَلَيْهِ صَدَقَةٌ قَالَ لاَ.
3. Ali ibn Ibrahim has narrated from his father from ‘Abd Allah ibn al-Mughirah ‘Abd Allah ibn Sinan who has said the following: “I once asked abu ‘Abd Allah (a.s.), about a man who has a certain amount of asset and it is about the end of the year when he spends it just before the year is complete. Is there Zakat on him? He (the Imam) said, ‘No, he is not required to pay Zakat.’”
Source: Shaykh Muḥammad b. Yaʿqūb al-Kulaynī