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