the pre-emptor, but found a defect in it and returned it, then he takes one thousand from the seller. If the issue is reversed, such that he bought it for two thousand, and a year passes while its value is one thousand, he owes Zakat on one thousand, and the pre-emptor takes it if he chooses to take it, and he returns it for the defect for two thousand, because they are the price at which the sale occurred.

Section: If he gives a man one thousand as Mudaraba (profit-sharing) on the condition that the profit is divided equally between them, and a year passes while it has become three thousand, the owner of the capital owes Zakat on two thousand; because the year for trade profit is the year of its origin. Al-Shafi'i said, in one of his two opinions: He owes Zakat on the entire amount; because the origin belongs to him, and the profit is the growth of his wealth. This is incorrect, because the Mudarib's (manager's) share belongs to him and is not the property of the capital owner, as evidenced by the fact that the Mudarib may demand it. Even if the capital owner wanted to pay his share to him from other than this wealth, he would not be obligated to accept it, and a person is not obligated to pay Zakat on the property of another. Also, the capital owner says: "Your share, O worker, is uncertain between being safe and thus belonging to you, or being destroyed and thus belonging to neither me nor you," so how can Zakat be mandatory upon me for that which is in no way mine? As for his statement: "It is the growth of his wealth," we say: But it belongs to someone else, so Zakat is not mandatory upon him, just as if he had gifted the offspring of his grazing livestock to someone else. Once this is established, he extracts the Zakat from the wealth, because it is among its expenses, so it is from it, like the expenses of its maintenance, and it is calculated from the profit; because it is a protection for the capital. As for the worker, there is no Zakat on his share until they divide it, and he begins a new year from that moment. Ahmad explicitly stated this in a report from Salih and Ibn Mansur, saying: If they calculate, the Mudarib pays Zakat if a year has passed from the time they calculated; because he has ascertained his wealth within the property, and because if it decreases after that, the loss falls upon the owner of the capital. He means when they divide it, because division usually occurs