for part of a zakat year and then receives in exchange a nisab of another category, Mālik has two reported opinions:

1. He adds the new asset to the time already elapsed.
2. He does not add it; rather, he begins a fresh zakat year from the date of acquisition.

Should he barter camels for camels, cattle for cattle, or sheep for sheep, he continues to count from the first year and does not start a new one. All of this applies whether the property was bought for personal possession or for trade, because specie (gold and silver) and livestock are liable to zakat on their very substance, whether or not they are commercial goods. Whenever livestock is purchased for trading purposes, the livestock-specific zakat is the more appropriate and binding obligation.

If zakat becomes due on pledged livestock, the owner may pay it from those very animals and cannot be compelled to pay from any other property.

Whoever has failed to pay zakat on his wealth for several years must discharge the zakat for every past year until what remains of his wealth is less than the nisab.

The charity due from a given village must not be removed from the poor of that village. If someone nonetheless distributes it elsewhere among eligible recipients, the act is disliked yet still valid.

It is reprehensible for a man to buy back his own zakat after it has been taken from him, and it is impermissible for him to purchase it before its rightful recipients have received it.

If the zakat collector accepts, in place of the required age-class of animal, a different animal, or accepts gold or silver in exchange, the payment is valid and is treated like the judgment of a qualified jurist whose ruling stands.