or two hundred dirhams that had already completed a full lunar year. If, from the twenty dinars, he recovers less than two hundred dirhams, or from the two hundred dirhams he recovers less than twenty dinars, he owes no zakat on any of it, because what is reckoned is only the amount actually received on the day it is taken.

If he transfers that claim as a gift before collecting it, the zakat obligation drops altogether.

Whoever picks up lost property owes no zakat on it so long as the article itself remains in his possession; but once its owner reclaims it after a year or several years, the owner must pay a single zakat payment on it. Some scholars have said, however, that the owner should pay zakat on it each year, in accordance with what has been mentioned earlier.