Man Lā Yaḥḍuruh al-Faqīh
Hadith 161612 - وَ سَأَلَهُ يَعْقُوبُ بْنُ شُعَيْبٍ : عَنِ اَلْعُشُورِ اَلَّتِي تُؤْخَذُ مِنَ اَلرَّجُلِ يُحْتَسَبُ بِهَا مِنْ زَكَاتِهِ قَالَ «نَعَمْ إِنْ شَاءَ ».
Hadith.1612 - Ya'qub ibn Shu'ayb asked him (Imam Jafar ibn Muhammad Al-Sadiq (as)) about the tithes collected from a man: "Can they be counted as part of his Zakat?"
Imam (as) replied: "Yes, if he wishes."