and this is the position of Mālik and Abū Hanīfah’s disciple, Abū Yūsuf. According to them, anyone who possesses ten dinars and one hundred dirhams must pay zakat. If, however, the ten dinars are worth one hundred and fifty dirhams and he also possesses fifty dirhams, zakat is not obligatory, because, for zakat purposes, one dinar counts as ten dirhams. The two are combined according to their respective proportions of the zakat threshold, not their value.

Section

The passage of a lunar year is a condition for zakat to become obligatory on gold and silver and on livestock. The Prophet, may Allah bless him and grant him peace, used to send out his zakat collectors every year. The caliphs followed this practice with livestock and gold and silver, based on their knowledge of his Sunnah. Mālik narrated in his Muwattaʾ from Abū Bakr al-Siddīq, ʿUthmān ibn ʿAffān and ʿAbd Allāh ibn ʿUmar that they said:

“This is the month when your zakat is due.”

They also said:

“No zakat is obligatory on wealth until a lunar year has passed over it.”

Abū ʿUmar ibn ʿAbd al-Barr said: This has also been reported from ʿAlī and ʿAbd Allāh ibn Masʿūd. It is the position of the jurists, past and present, apart from what has been reported from Muʿāwiyah and Ibn ʿAbbās, as noted earlier.

Anyone who acquires gold or silver amounting to the zakat threshold and retains ownership of it for a lunar year must pay zakat on it. If he acquires less than the threshold and subsequently acquires enough to complete it, the year for the first amount is reckoned from the acquisition of the second. Thus, the reckoning begins on the day the threshold is reached. If he acquires