977 - وَأَمَّا الَّذِي ذَهَبَ إِلَيْهِ أَهْلُ الْعِرَاقِ، فَإِنَّهُمْ أَنْزَلُوا الصَّدَقَةَ بِمَنْزِلَةِ الدَّيْنِ إِذَا حَالَ الْحَوْلُ عَلَى الْمَالِ
(996) What the jurists of Iraq have upheld is that they have considered the $adaqa to be equivalent to debt, if a year has passed over the wealth