Man Lā Yaḥḍuruh al-Faqīh #6Hadith.1602 - It is narrated:
"A loan is a safeguard for Zakat. If you are owed money by someone and they are unable to repay it, you may...
Al-Kāfi #1988“Abu Ja‘far (a.s.), has said, ‘Zakat is not due on gems even if it becomes a large amount.’”