al-Tūnisī: Mālik’s differing opinions should also apply here when he sells the livestock after paying zakat on the animals themselves. Thus, according to one of Mālik’s two opinions, he begins a new zakat year for the proceeds from the day of sale.

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If the livestock he sold for dinars falls below the zakat threshold, it is treated like merchandise. If he purchased it for trade and is a trader who buys and sells frequently, he assesses its value. If he is not such a trader, no zakat is due on it until he sells it [and a year has elapsed from the day he paid zakat on the money with which he purchased it. If he purchased it for personal keeping, no zakat is due on it until he sells it] and he begins a new zakat year for the proceeds from the day of sale.

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If a man owns livestock that he inherited or received as a gift, rather than purchased, and sells it for dinars, then takes livestock in exchange for those dinars before receiving them, or, after receiving them, uses them to purchase other livestock from the buyer or someone else, three opinions apply. This concerns livestock of the same kind according to Ibn al-Qāsim’s position, which distinguishes between exchanging livestock for the same kind and exchanging it for a different kind; under the view that treats both alike, it also concerns livestock of a different kind.

The first opinion is that he begins a new zakat year for the second flock in all these cases. This is Ibn al-Qāsim’s position. He stated in Ibn al-Mawwāz’s book: “The same applies if he has the sale rescinded after selling them, because rescission constitutes a new sale.”

The second opinion is that he pays zakat on them according to the zakat year of the original livestock. This is Ibn al-Mājishūn’s opinion in Ibn al-Mawwāz’s book.

The third opinion is that he begins a new zakat year for them if he purchases them from someone other than the buyer, but pays zakat on them according to the zakat year of the original livestock if he takes them from the buyer in settlement of the price or purchases them from him with those proceeds. Ibn Habīb related this opinion in al-Wādiha from Mālik and his companions, except Ibn al-Qāsim.

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Ibn al-Qāsim gave differing opinions concerning a man who causes the loss of another man’s sheep and goats, where the owner receives from him, in compensation, sheep and goats reaching the zakat threshold. On one occasion, he said that the owner pays zakat on them according to the zakat year of the lost animals; on another, that for them he begins a new