its possessor, he pays it from the day it became due for him. The third category is that one acquires wealth of the same category as a nisaab (minimum taxable amount) that he already possesses, upon which a zakat year has already begun for an independent reason. For example, if he possesses forty sheep, upon which part of the year has passed, and then he purchases or is gifted a hundred more. Zakat is not obligatory on this [additional wealth] until a year has also passed upon it. This is the opinion of Al-Shafi'i. Abu Hanifah said: He adds it to what he already possesses regarding the year, and he pays zakat on both of them together when the year of the wealth he previously possessed is complete, unless it is a replacement for wealth that has already been subject to zakat. This is because it is added to its category in terms of the nisaab, so it must be added to it regarding the year, just like the offspring (nitaaj). Moreover, since it is added for the nisaab—which is the cause of obligation—adding it for the year—which is a condition—is even more appropriate. The explanation for this is that if he possessed two hundred dirhams upon which half a year had passed, and he was gifted another hundred, the zakat on it would be obligatory when its year is complete, without disagreement. Were it not for the two hundred, nothing would have been due on it. Thus, since it is added to the two hundred regarding the principle of obligation, it is likewise added regarding its timing. Furthermore, isolating it with a separate year leads to the fragmentation (tashqis) of the obligatory amount in grazing livestock, the variation in the times of obligation, and the need to track the timing of ownership and know the exact amount of the obligation for every portion he owned, as well as the obligation of a small amount that he might not be able to pay. Then this would be repeated every year and every time, and this is a hardship that is averted by the saying of the Almighty: "And He has not placed upon you in the religion any difficulty" (Surah Al-Hajj: 78). The Sacred Law has already considered this by obligating [the zakat of] different categories for [quantities] less than twenty-five camels, by establishing the intervals (awqas) in grazing livestock, and by adding profits and offspring to the year of their principal while coupled with the prevention of this harm. This indicates that it is the cause (illah) for that, so it is necessary to extend the ruling to the subject of the dispute. Malik said the same as our opinion regarding grazing livestock, to prevent fragmentation in the obligatory amount, just as we said regarding monetary values.