“I once asked abu Ja‘far (a.s.), about a man who has two hundred dirham less one dirham for eleven months, then he gains one more dirham thereafter during the twelfth month to complete the two hundred. Is there Zakat on him? He (the Imam) said, ‘No, Zakat is not due on him until a year passes and it is two hundred dirham. If it was one hundred fifty dirham and after one month he finds a fifty dirham, in this case also, Zakat is not due on him until one year passes with two hundred dirham.’ I then asked, ‘If one has two hundred dirham less one dirham and after several days and before passing of a month he finds one dirham and then one year passes with the rest of dirham with him, is there Zakat on him? He (the Imam) said, ‘Yes, (there is Zakat on him). If all of it has not remained with him for one complete year Zakat is not obligatory.’ “Zurarah and Muhammad ibn Muslim have said that abu ‘Abd Allah (a.s.), has said, ‘If one has a certain amount of asset which remains with him for one year, he is required to pay its Zakat.’ I then asked him (the Imam), ‘What happens if he gives it as gift to someone, one month before the passing of one year or one day? He (the Imam) said, ‘Zakat is not due on him ever.’ Zurarah has narrated from him (the Imam) that he (the Imam) said, ‘This is like the case of one who in the month of Ramadan is at home and then travels in the end of the day intending to avoid the penalty which becomes obligatory on him.’ He (the Imam) said, ‘When he sees the crescent of the twelfth month Zakat becomes obligatory on him.’ He (the Imam) has said, ‘When he sees the crescent of the twelfth month Zakat is due but if he gives it as a gift earlier, it is permissible, and he is not obligated for anything in this matter like the case of one who travels and then discontinues his fast. He cannot refuse once the year passes, but he can refuse if one year is not passed. He cannot refuse to pay what belongs to others. It applies to the asset on which one year has passed.’ Zurarah has said that he then asked, ‘A man had two hundred dirham and he gives it as gift to his brothers or children or his family to avoid Zakat. He did it one month before a year is complete.’ He (the Imam) said, ’Once the twelfth month comes one year is complete and Zakat is obligatory.’ I (Zurarah) then asked, ‘Can he use it (like giving as gift) before the year is complete?’ He (the Imam) said, ‘Yes, it is permissible for him.’I then said, ‘He is avoiding Zakat.’ He (the Imam) said, ‘What he has allowed into his soul is greater than avoiding payment of Zakat.’ I said, ‘He can get it back (from the recipient of gift).’ He (the Imam) said, ‘How can you tell if he can get it back? It is out of his hand (possession) already.’ I said, ‘He can give it as conditional gift.’ He (the Imam) said, ‘Once he calls it a gift it becomes a lawful commitment, the condition falls (is invalid) and he is held responsible for Zakat.’ I then asked, ‘Why does the condition fall, the gift is approved and he is responsible for Zakat?’ He (the Imam) said, ‘This is an invalid condition, commitment for the gift is made and punishment of non-payment of Zakat is necessary.’ He (the Imam) then said, ‘It is for him if he purchases therewith a house or land or goods.’ Zurarah has said that he then said, ‘Your father said to me that if one by doing so avoids Zakat he must pay it.’ He (the Imam) said, ‘My father has spoken the truth. He must pay what is obligatory on him and he is not required to pay what is not obligatory up on him.’ He (the Imam) said, ‘Think about a man who faints for a day, then dies and his Salah (prayer) is missed. Is there any Salah (prayer) on him now that he is dead?’ I replied, ‘No, Salah (prayer) is not obligatory on him unless he gains consciousness on the same day.’ He (the Imam) then said, ‘If a man becomes ill in the month of Ramadan and dies in that month, will there be fasting on his behalf?’ I replied, ‘No, it is not necessary.’ He (the Imam) said, ‘In the same way, a man is not required to pay Zakat until a year is complete.’”