on a disclosed-cost basis, purchased this item for a personal consideration—not because its market value had increased, but for a consideration peculiar to himself.

For example, a man purchases a house next to his own. The house is worth one hundred thousand, but he buys it for one hundred and twenty thousand because it is adjacent to his house and connected to it. This is a personal consideration affecting the buyer: had it not been his neighbor, he would not have bought it for one hundred and twenty thousand. Later, he no longer desires the house and sells it to someone on a disclosed-cost basis. The other buyer asks, “How much did you buy it for?” He replies, “For one hundred and twenty thousand.” The buyer says, “I will take it at your cost price.” It then becomes clear that one hundred and twenty thousand exceeds its actual price, and that its price was one hundred thousand, with the additional twenty thousand being paid for a consideration peculiar to the buyer—namely, that it was next to his house and connected to it.

Another example: he purchases a milking ewe for one hundred and twenty because he has a lamb that needs milk, so he buys it for one hundred and twenty in order for it to nurse that lamb. Once the lamb no longer needs nursing, someone comes and says, “I will buy it from you at your cost price of one hundred and twenty.” It then becomes clear that he had bought it for one hundred and twenty in order to nurse the lamb.

It says in al-Rawḍ: “or because a season has passed” (1), meaning: he purchased it during the season.

For example, he purchases a sheep during Eid al-Adha. Sheep customarily rise in value during Eid al-Adha, so he buys this sheep for one hundred, whereas outside the season it is worth eighty. Then, after the season has passed, he sells it at his cost price of one hundred, which exceeds its actual price, because he bought it during the season and the season has now passed.