Therefore, it is not obligatory on the wealth of the mukatab, like the maintenance of relatives. It differs from the interdicted person (mahjur 'alayhi), for he is prohibited from disposal due to a deficiency in his [disposal, not a deficiency in his] ownership. As for the pawned item, it is restricted from disposal via the contract, yet the right of Allah the Almighty is not extinguished. Whenever the prohibition of disposal is due to a debt that cannot be satisfied from other sources, then no zakat is due upon it. Once this is established, whenever he (the mukatab) becomes unable to pay and is returned to slavery, what was in his possession becomes the property of his master. If they reach a nisaab, or reach a nisaab when combined with what is already in his (the master's) possession, he initiates a new year for it from the time he acquires it, and pays its zakat, just like acquired wealth (mustafad). I do not know of any disagreement regarding this. If the mukatab fulfills the installments of his manumission contract, and a nisaab remains in his possession, he becomes a fully free person with complete ownership. Thus, he initiates the year from the time of his emancipation and pays zakat on it when the year is completed. And Allah knows best.

419 - Issue: He said: (And there is no zakat on wealth until a year has passed over it).

Abu Abd Allah Ibn Majah narrated in the "Sunan" with his chain of authority from 'Amra, from Aisha, who said: I heard the Messenger of Allah (peace and blessings of Allah be upon him) say: "There is no zakat on wealth until a year has passed over it." This [wording is not] intended to be universal in its general application, for there are five types of zakatable wealth: free-roaming grazing livestock (sa'imah), currency (i.e., gold and silver), and the values of trade goods. For these three, the passing of a year is a condition for the obligation of zakat. We know of no disagreement regarding this, except for what we will mention regarding acquired wealth (mustafad). The fourth is what is measured and stored from crops and fruits.