Pearl of Wisdom

'Giving the alms tax at the end of the month of Ramadan completes and constitutes fasting just as sending blessings on the Prophet (SAWA) at the end of the prayer completes and constitutes the prayer. Verily the one who fasts and yet intentionally does not pay the alms-tax due, his fasting is invalid.'

Imam Ja'far ibn Muhammad al-Sadiq [as]
Kitab man la yahdurahi al-Faqih, v. 2, p. 183, no. 2085

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