Another example: A man has one thousand riyals which he acquired in Ramadan, and in Sha'ban of the second year he purchases merchandise with them. Then Ramadan arrives, so he pays zakah on the merchandise, because trade goods follow currency with respect to the zakah year.

The same applies if he purchases merchandise with a taxable minimum amount of merchandise—that is, if he exchanges one item of merchandise for another. For example, a man has a car and, during its zakah year, exchanges it for another car for the purpose of trade. He builds upon the zakah year of the first car, because what matters is the value; the difference between the two specific items is not relevant. He did not purchase the second car for personal use, but rather intended it for trade.

His statement, “If he purchases it with grazing livestock, he does not build upon it”: “Purchases it” means purchasing the merchandise with grazing livestock, such as camels, cattle, or sheep. In that case, he does not build upon the zakah year of the grazing livestock, because they differ in their purposes, taxable minimum thresholds, and the obligation due.

For example, a man has forty grazing sheep which he acquired in Ramadan. In Muharram, he purchases trade goods with them, such as a car which he intends for trade. He begins the zakah year from Muharram, because they differ in purpose, taxable minimum threshold, and the obligation due. Therefore, one taxable minimum amount is not built upon another because of this difference. The reverse is likewise the case: if he has trade goods which he acquired in Ramadan, then purchases grazing livestock with them in Muharram, he does not build upon the zakah year of the trade goods, for the reason mentioned in the first case.

Another example: He has dirhams which he acquired in Ramadan, and in Muharram he purchases grazing livestock with them. He does not build upon the zakah year of the dirhams; thus, when Muharram of