Al-KāfīIbn Abd al-Barr

not—even if the profit were only a single dinar—so long as the principal together with that profit reaches the nisab (minimum zakat-threshold) and a full lunar year has passed over the principal. He said, “The obligation of zakat here is by analogy with taking the ṣadaqah from suckling young along with their mothers: the young are included even though a year has not elapsed on them once it has elapsed on the mothers.”

If a person acquires a known head of livestock as a fresh gain, he must calculate its zakat from the very day he became its owner, even if he has not yet taken physical possession of it; this differs from the profits that accrue to existing capital.

Should someone obtain ten dinars which stay with him for a month, then acquire another ten, no zakat is due on either sum until a full year has passed on the later acquisition, provided both amounts remain wholly in his possession. Likewise, if he already possessed wealth on which he used to pay zakat, then that wealth diminished below the nisab, and afterwards he gained an additional amount that restored it to the nisab, no zakat is due until an entire year has run on both sums, counting from the day he acquired the second amount that completed the nisab.

Whoever acquires a cash gain that on its own reaches the nisab must begin a new lunar year for it. If, after that, he receives another separate cash gain, he begins a fresh year for the second from the day he receives it, does not add it to the first gain, and pays zakat on each according to its own year—unless both fall below the zakat-threshold, in which case he restarts the count. Should he trade with one of them and earn profit that brings it back up to a full nisab, zakat becomes due.

If a person already has a complete nisab of gold or silver in hand and, after part of the year has elapsed, acquires an extra dirham or more, he pays zakat on that addition together with the original nisab when its year finishes; he does not begin a separate year for the extra amount.

And whoever acquires two sums of money, each of which is below the nisab, then trades with one of them and earns enough profit for it to reach the nisab—if that occurs with the first sum, he must pay zakat on the entire

لا تجب ولو كان دينارا واحدا إذا كان هو ونماؤه يبلغان مقدار الزكاة وحال على أصله الحول قال: فالزكاة في هذا قياسا على أخذ الصدقة في السخال مع الأمهات وإن لم يحل عليها معها الحول إذا حال على الأمهات الحول. ومن ملك ماشية معلومة بعينها باستفادة فإنه يزكيها من يوم ملكها وإن لم يقبضها بخلاف ما ذكرنا من فوائد العين ومن استفاد عشرة دنانير فأقامت عنده شهرا ثم أفاد إليها عشرة أخرى قلا زكاة عليه تفي شيء منهما حتى يحول الحول على الأخرى منهما وهما جميعا بيده كاملين ولو كان عنده مال يؤدي عنه الزكاة فنقص حتى صار إلى ما لا تجب فيه الزكاة ثم أفاد فائدة تتم بها ما فيه الزكاة فلا زكاة عليه حتى يحول عليهما جميعا من يوم أفاد الآخرة منهما التي تم النصاب بها. ومن استفاد فائدة عين فبلغت النصاب استأنف بها حولا فإن استفاد بعد ذلك فائدة أخرى عينا استأنف بها حولا من يوم أفادها ولم يضفها إلى الفائدة الأولى وزكى كلا لحوله حتى ينقصا جميعا إلا ما لا زكاة فيه فيستأنف به الحول فإن تجر فربح فيه تمام النصاب زكاة. ومن كان عنده نصاب من عين ذهب أو ورق ثم أفاد بعد مرور بعض الحول درهما فما فوقه زكاة لحوله من أجل النصاب المذكور ولم يضمه إلى حول النصاب ومن أفاد مالين كل واحد منهما دون النصاب فتجر في أحدهما وربح فيه ما يتم به النصاب فإن كان ذلك في المال الأول زكى كل

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