collecting it, nor with newly acquired sums spent after a year had elapsed over them. For example, he collects five dinars from a debt owed to him and spends them, while also possessing ten dinars of newly acquired wealth on which a year has not yet elapsed. He then spends those ten dinars after a year has elapsed over them. Later, he collects another ten dinars from his debt and pays zakat on them together with the ten dinars of newly acquired wealth that he spent. He does not pay zakat on the first five dinars collected from the debt until he collects another five. Success comes through Allah, and Allah—glorified and exalted is He—knows best.

Section
Zakat on Endowed Properties, Charitable Gifts, and Outright Gifts

Endowed properties fall into two categories regarding zakat: first, those whose yield is subject to zakat but whose corpus is not; and second, those whose corpus is subject to zakat but whose yield is not [—being newly acquired wealth—unless it meets the conditions for zakat on newly acquired wealth. As for those whose yield is subject to zakat] but whose corpus is not, these are orchards of date palms and grapevines.

If they are endowed for beneficiaries who are not individually specified, such as the poor, Banū Zuhra, or Banū Tamīm, there is no disagreement that their fruit is assessed for zakat as the endower’s property, and that zakat is due when the total yield reaches the minimum threshold. The same applies if they bear fruit during the endower’s lifetime and he owns other orchards that he has not endowed: zakat is due if their combined yield reaches the minimum threshold.

There is disagreement, however, if they are endowed for individually specified beneficiaries. Ibn al-Qāsim states in al-Mudawwana that their fruit is likewise assessed for zakat as the endower’s property. In Ibn al-Mawwāz’s book, however, it is assessed as the beneficiaries’ property: anyone whose share reaches the minimum threshold pays zakat on it, while anyone whose share falls below that threshold owes no zakat.

This position of Ibn al-Qāsim follows the principle underlying his statement in the Book of Endowments: if a beneficiary dies before the fruit ripens, his share of it is not inherited from him but reverts to the other beneficiaries. The position in Ibn al-Mawwāz’s book follows the principle underlying Ashhab’s statement in the aforementioned Book of Endowments: if a beneficiary dies after the fruit has reached the pollination stage, his heirs are entitled to his share.