like that of someone who acquired ten dinars, held them for a year, then lost them, and subsequently acquired further wealth. There is no disagreement that he does not combine this later acquisition with the earlier one, which had been lost before he acquired the later sum. If, however, the first yield is lost after the second yield has begun, but before the second yield, together with what was lost from the first, reaches the minimum threshold, two rulings may be derived. The first is that zakat becomes due once what he obtains from the second yield, added to what was lost from the first, reaches the minimum threshold. The second is that no zakat is due. His case, by analogy, is that of someone who acquired ten dinars, then acquired another ten dinars six months later. A year elapsed on the second ten, while the first ten had been lost after a year had elapsed on them. Zakat would be due according to Ashhab, but not according to Ibn al-Qāsim.

Section

If someone owns several mines, and production ceases in one before beginning in another, the ruling is the same as for a single mine whose production ceases and later resumes: the new yield is not combined with the earlier one. There is disagreement, however, if the second mine begins producing before the first ceases. One view is that he does not combine their yields, treating this like a single mine whose production ceases and later resumes. This is Sahnūn’s view. Another view is that he combines them. This is the view of Muhammad ibn Salama, and it follows from Ibn al-Qāsim’s position and his report from Mālik in al-Mudawwana. Mines are treated like plots of land: just as the crops of one plot are combined with those of another when the second is sown before the first is harvested, so too the yields of two mines are combined when the second begins producing before the first ceases.

An example will clarify this. A man operates several mines. One begins producing and continues until the second begins producing. Both continue producing until the third begins, and all three continue until the fourth begins, and so on, however many mines there may be. He combines all their yields because production remains continuous across them.

If, however, the first mine begins producing and continues until the second begins, then the first ceases while the second continues until the third begins, he combines the first with the second, and the second with the third, but does not combine the first with the third.

If the first mine begins producing and continues until the second begins, and the second produces alongside the first for a time before ceasing, while the first continues until the third begins, then in this case he combines the first with the second