a year (3), while it remains so, then its [value increased due to growth or change in] (4) prices, until it reached a threshold (nisab), or he sold it for an amount equal to a threshold, or he acquired other goods or monetary value during the year by which the threshold was completed, he begins the year anew from that moment; thus, he does not count what has already passed. This is the opinion of al-Thawri, the people of Iraq, al-Shafi'i, Ishaq, Abu 'Ubayd, Abu Thawr, and Ibn al-Mundhir. If he possessed a threshold for trade, and it decreased below the threshold during the year, then increased until it reached a threshold, he restarts the year for it, because it was interrupted by its decrease during the year.

Malik said: The year counts based on what is less than the threshold, and when it is a threshold at the end of it, he pays Zakat on it. Abu Hanifah said: It is considered at both ends of the year, but not in the middle; because the valuation occurs throughout the entire year, so it is excused except at the end, making the consideration at that point, and because it is difficult to determine its value at every moment to know if its value reaches a threshold, and that is a hardship. To us, it is wealth for which the year and the threshold are considered, so the completion of the threshold must be considered throughout the entire year, like other forms of wealth for which that is considered. Their argument that "valuation is difficult" is invalid; for property not near the threshold does not require valuation due to the clarity of its status, and as for that which is near the threshold, if valuation is easy for him, he does it; otherwise, he may pay. Taking the cautious approach is like that of newly acquired wealth during the year; if it is easy for him to track the times of acquisition, he does so, otherwise he may expedite the payment of its Zakat along with the original wealth.

Section: If he acquired thresholds (6) for trade at different times, he does not combine one with the other, because of what we have clarified that newly acquired wealth is not combined with what is already in his possession for the duration of the year. If the first set of goods is not a threshold and is completed into a threshold by the second, then the year for both begins from the time he acquired the second, and their growth follows them. The third is not added to them; rather, the commencement of the year is from the time he acquired it.