Al-Kāfi
Hadith 20575ـ حَمَّادُ بْنُ عِيسَى عَنْ حَرِيزٍ عَنْ زُرَارَةَ وَمُحَمَّدِ بْنِ مُسْلِمٍ أَنَّهُمَا قَالاَ لَيْسَ عَلَى مَالِ الْيَتِيمِ فِي الدِّينِ وَالْمَالِ الصَّامِتِ شَيْءٌ فَأَمَّا الْغَلاَّتُ فَعَلَيْهَا الصَّدَقَةُ وَاجِبَةٌ.
5. Hammad ibn ‘Isa has narrated from Hariz from Zurarah and Muhammad ibn Muslim who has said the following: “Zakat is not due on loans people owe to orphans’ as well as on the orphans immoveable assets; however, it is obligatory to pay Zakat for the orphans’ grains.’”