and the third, since the first mine’s production overlaps with both. He does not, however, combine the second with the third, because the second ceased producing before the third began. By analogy, the resumption of production in either of the same two mines after it has ceased is equivalent to production beginning in one after production in the other has ceased. Apply this analogy, and you will arrive at the correct ruling, Allah willing.

Section
On Zakat on Receivables

For zakat purposes, receivables fall into four categories: those arising from newly acquired wealth, wrongful seizure, loans, and trade.

Receivables arising from newly acquired wealth fall into four categories:

The first consists of sums due from an inheritance, a gift, compensation for bodily injury, a woman’s dower, compensation for a divorce obtained by the wife, and similar sources. No zakat is due on such a sum, whether payable immediately or deferred, until it is received and a year has elapsed after its receipt, provided its owner owes no debt that would exempt it from zakat. If he refrains from collecting it to evade zakat, this does not make zakat obligatory upon him on that sum.

The second consists of the sale price of an asset obtained through one of the various forms of new acquisition. No zakat is due on this sum until it is received and a year has elapsed after its receipt, whether the asset was sold for immediate or deferred payment. Ibn al-Mājishūn and al-Mughīra said that if he sold it for payment at a specified future date and received the price after a year, he must pay zakat on it immediately upon receipt. If he refrains from collecting it to evade zakat, two rulings may be derived. The first is that he pays zakat on it for the years that have elapsed. The second is that its original ruling remains unchanged: he does not pay zakat on it until a year has elapsed after its receipt—or, if he sold the asset for deferred payment, until he receives the price, according to the disagreement already mentioned.

The third consists of the sale price of an asset that he bought for personal use with cash he already held. If he sold it for immediate payment, no zakat becomes obligatory on the price until he receives it and a year has elapsed after its receipt. If he sold it for deferred payment and received the price after a year, he must pay zakat on it immediately upon receipt. If he refrains from collecting it to evade zakat, he must pay zakat on it for the years that have elapsed. There is no disagreement concerning any aspect of this category.