Al-Kāfi

Hadith 2057
zakatorphans
5ـ 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.’”
Source: Shaykh Muḥammad b. Yaʿqūb al-Kulaynī