Al-Kāfi

Hadith 2074
zakat
3ـ عَلِيُّ بْنُ إِبْرَاهِيمَ عَنْ أَبِيهِ عَنْ إِسْمَاعِيلَ بْنِ مَرَّارٍ عَنْ يُونُسَ عَنْ سَمَاعَةَ عَنْ أَبِي بَصِيرٍ عَنْ أَبِي عَبْدِ الله (عَلَيْهِ الْسَّلام) قَالَ قُلْتُ لَهُ الرَّجُلُ يُخَلِّفُ لأَهْلِهِ ثَلاَثَةَ آلاَفِ دِرْهَمٍ نَفَقَةَ سَنَتَيْنِ عَلَيْهِ زَكَاةٌ قَالَ إِنْ كَانَ شَاهِداً فَعَلَيْهَا زَكَاةٌ وَإِنْ كَانَ غَائِباً فَلَيْسَ فِيهَا شَيْ‏ءٌ.
3. Ali ibn Ibrahim has narrated from his father from ’Isma‘il ibn Marrar from Yunus from Sama‘ah from abu Basir who has said the following: “I once asked abu ‘Abd Allah (a.s.), about a man who leaves with his family three thousand dirham for the expenses of two years is there Zakat on it? He (the Imam) said, ‘If he is present, Zakat is due, but if he is absent, Zakat is not due.’”
Source: Shaykh Muḥammad b. Yaʿqūb al-Kulaynī