Al-Kāfi

Hadith 2073
zakat
2ـ عِدَّةٌ مِنْ أَصْحَابِنَا عَنْ أَحْمَدَ بْنِ مُحَمَّدٍ عَنِ ابْنِ أَبِي عُمَيْرٍ عَنْ بَعْضِ أَصْحَابِنَا عَنْ أَبِي عَبْدِ الله (عَلَيْهِ الْسَّلام) فِي رَجُلٍ وَضَعَ لِعِيَالِهِ أَلْفَ دِرْهَمٍ نَفَقَةً فَحَالَ عَلَيْهَا الْحَوْلُ قَالَ إِنْ كَانَ مُقِيماً زَكَّاهُ وَإِنْ كَانَ غَائِباً لَمْ يُزَكِّهِ.
2. A number of our people have narrated from Ahmad ibn Muhammad from Ibn Abi ‘Umayr from certain persons of our people who has said the following: “He once asked abu ‘Abd Allah (a.s.), about a man who leaves one thousand dirham for the expenses of his family and it remains with them for one complete year is there Zakat on it? He (the Imam) said, ‘If he stays Zakat is due, but if he is absent, Zakat is not due on it.’”
Source: Shaykh Muḥammad b. Yaʿqūb al-Kulaynī