according to the hadith of Hamas. As for if he sells the Nisab for less than the Nisab, the year is broken, and if he had two hundred and sold them for one hundred, then he is liable for the Zakah of one hundred alone.
436 - Issue: He said: (And likewise, if he exchanges twenty dinars for two hundred dirhams, or two hundred dirhams for twenty dinars, the Zakah is not invalidated by the transition.)
The total sum of this is that whenever he replaces a Nisab [with something from other than] its genus, the year of Zakah is broken, and he restarts a year, except for gold with silver, or trade goods; this is because gold and silver are like a single wealth, as they are the ransom for crimes (arush al-jinayat) and the values of destroyed items, and one of them is added to the other in Zakah. Likewise, if he buys a commodity (ard) for trade with a Nisab of currencies, or sells a commodity for a Nisab, the year is not broken, because Zakah is obligatory on the value of the commodities, not in themselves, and the value is the currencies, so they are one genus. If we say that gold and silver are not added to one another, then the year of one is not built upon the year of the other; because they are two types of wealth that are not added to one another, so the year of one is not built on the year of the other, like two genera of livestock. As for trade goods, their year is built upon the year of currencies in every case.
437 - Issue: He said: (And whoever has livestock, and sells it before the year has elapsed for dirhams, fleeing from Zakah, the Zakah is not dropped from him.)
We have already mentioned that replacing a Nisab with something other than its genus breaks the year and restarts another year. If he does this to flee from Zakah, it is not dropped from him, whether what was replaced was livestock or other than it from the thresholds (nusub). Likewise, if he destroys a portion of the Nisab, intending to reduce it so that the Zakah is dropped from him,
(5) The hadith of Hamas and its verification will come at the beginning of the chapter on the Zakah of trade goods. (1) In B: "with other than". (2) In the original: "is built" (yubna). (1) In A and B: "the Nisab".