Musannaf 'Abd al-Razzaq 7165
✧ No Zakat Except on Cash
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عَبْدُ الرَّزَّاقِ، عَنْ مُغِيرَةَ، عَنْ فُضَيْلٍ، عَنْ إِبْرَاهِيمَ قَالَ:
إِذَا كَانَ دَيْنُكَ فِي ثِقَةٍ فَزَكِّهِ، وَإِنْ كُنْتَ تَخَافُ عَلَيْهِ التَّلَفَ فَلَا تُزَكِّهِ حَتَّى تَقْبِضَهُ
Translation
✧ If your debt is with a trustworthy person, pay zakat on it; but if you fear its loss, do not pay zakat on it until you receive it.
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