when withholding it is feared to cause unrest. This accords with his words to the Ansār: “After me, you will encounter favoritism, so be patient until you meet me,” and his words to Abū Dharr: “Even if an Abyssinian is appointed over you, listen to him and obey.” The hadith of ‘Ubāda, “We pledged allegiance to the Messenger of Allah, may Allah bless him and grant him peace, to listen and obey,” and the remainder of that hadith, are to be understood on this basis. Another way of reconciling the two hadiths has been proposed, but it is not correct. And Allah grants success.

Section
Exchanging Livestock for Livestock

Assets that become liable to zakat in their own right upon the completion of a year fall into two categories: monetary wealth and livestock. Monetary wealth consists of gold and silver. When some of it is exchanged for other monetary wealth, the replacement is assessed for zakat according to the original holding’s zakat year, whether gold is exchanged for gold, silver for silver, gold for silver, or silver for gold, because all of it constitutes a single category.

Livestock, however, falls into three categories: camels, cattle, and sheep and goats. If someone exchanges camels for camels, cattle for cattle, or sheep and goats for sheep and goats, the replacement is assessed according to the original holding’s zakat year. I know of no disagreement concerning this.

If, however, he exchanges one category for another—camels for cattle or sheep and goats, cattle for camels or sheep and goats, or sheep and goats for camels or cattle—there are two opinions. The first is that a new zakat year begins for the replacement on the day he acquires it. This is Ibn al-Qāsim’s opinion and what he transmits from Mālik, by analogy with livestock purchased with dinars and dirhams, for which a new zakat year begins, since the two assets belong to different categories in either case.

The second is that the replacement is assessed according to the original holding’s zakat year. This is Mālik’s opinion in Ashhab’s transmission in the Book of Zakat, and the opinion of all Mālik’s companions except Ibn al-Qāsim, according to Ibn Habīb’s account. It is based on an analogy with livestock sold for monetary wealth: if monetary wealth is assessed according to the livestock’s zakat year despite belonging to a different category, then livestock should all the more be assessed according to the original livestock’s zakat year, even if it belongs to a different category. For livestock, whatever its kind, is more akin to other livestock than monetary wealth is to livestock.

Ibn al-Qāsim’s opinion is more compelling, because drawing an analogy between one commodity and another is more appropriate than drawing one between a commodity and its price. The distinction between selling livestock for monetary wealth