Acquired wealth is of three categories: The first is that the acquired wealth is from its growth, such as profit from trade goods and the offspring of grazing livestock. This must be added to the principal one possesses, and its year is considered by the year of the principal. We know of no disagreement regarding this, because it is subordinate to it and of its same category, so it resembles connected growth, such as an increase in the value of trade goods, or the price of a slave or a bondwoman. The second is that the acquired wealth is of a different category from what one possesses. This has its own ruling; it is not added to what one possesses regarding the year or the nisaab (minimum taxable amount). Rather, if it reaches a nisaab, one starts a new year for it and pays zakat, otherwise, there is nothing due upon it. This is the opinion of the majority of scholars. It is narrated from Ibn Mas'ud, Ibn Abbas, and Mu'awiyah that zakat is obligatory upon it the moment one acquires it. Ahmad stated, on the authority of more than one person: One pays zakat on it when one acquires it. He narrated with his chain of transmission from Ibn Mas'ud, who said: Abdullah used to give us and pay its zakat. Regarding one who sells his slave or house, Al-Awza'i said that he pays zakat on the price the moment it comes into his possession, unless he has a month that he knows, in which case he delays it until he pays it along with his wealth. The majority of scholars are of the opposite view; among them are Abu Bakr, Umar, Uthman, and Ali, may Allah be pleased with them. Ibn Abd al-Barr said: The majority of scholars follow this, and the disagreement regarding it is irregular (shudhudh), and none of the scholars have given it weight, nor has any of the imams of issuing legal verdicts (fatwa) advocated it. It has been narrated from Ahmad, concerning one who sells his house for ten thousand dirhams to be paid in a year, that when he receives the money, he pays zakat on it. We hold that Ahmad said this only because he owned the dirhams at the beginning of the year, and they became a debt owed to him by the purchaser; so when he receives it, he pays zakat on it for the year that has passed while it was in his ownership, like other debts. He has explicitly stated this meaning in the narration of Bakr ibn Muhammad from his father, where he said: If he leases a house or a slave for a year for one thousand, and the dirhams come to him and he receives them, he pays zakat on them when a year has passed from the time he received them. If it is owed by the lessee, then it is from the day zakat became obligatory upon him for it, in the position of a debt when it becomes due for him upon its possessor, he pays it from the day it became due for him.