charity" (12). This differs from Zakat on trade and Zakat al-Fitr, for they are combined because they are due to two different reasons. Zakat al-Fitr is obligatory for the person (13) of the Muslim as a purification for him, while Zakat on trade is obligatory on its value as an expression of gratitude for the blessing of wealth and as a means of support for the poor. As for when the threshold of grazing livestock is found without the threshold of trade, such as if he owns (14) thirty head of cattle whose value is one hundred and fifty dirhams, and the year passes over them in this state, then Zakat on the substance (of the animals) is obligatory without dispute; because there is no conflict for it, so it becomes obligatory, just as if it were not for trade.

Section: If one buys palm trees or land for trade, and the land is planted and the palm trees bear fruit, and their years coincide—in such a way that the initial ripening of the fruit and the hardening of the grain occur at the completion of the year—and the value of the land and the palm trees individually constitutes a threshold for trade, he shall pay Zakat on the fruit and grain as Zakat on agricultural produce (al-ushr), and he shall pay Zakat on the original capital (the land/trees) as Zakat on value. This is the opinion of Abu Hanifa and Abu Thawr. The Qadi and his companions said: He pays Zakat on everything as Zakat on value. He mentioned that Ahmad alluded to this, because it is trade wealth, so Zakat on trade is obligatory upon it, like grazing livestock. Our argument is that Zakat on agricultural produce is more beneficial to the poor, for the tithe (al-ushr) is more beneficial than a quarter of a tithe, so that which contains the greater benefit must be prioritized. Furthermore, the cause for the obligation of the increase over a quarter of a tithe has been realized, so it is obligatory. It differs from grazing livestock prepared for trade, for the Zakat on grazing is less than the Zakat on trade.

458 - Issue; He said: (And if he buys it for trade, then intends it for personal use, then intends it for trade, there is no Zakat on it until he sells it and begins a new year with its price.)

The school of thought does not differ on the fact that if he intends personal use for trade goods, it becomes personal property.