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.

No grade is recorded for this wording.