For inheritance, war booty, gifts, and the like are rare and do not recur, so there is no hardship involved in them. Even if there were, it would be less than the hardship found in profits and offspring; therefore, analogizing the former to the latter is invalid. Furthermore, ease is greater in what we have mentioned, because a person has the choice between delaying and expediting, whereas in what they (the opponents) mentioned, the duty to expedite is imposed upon him. There is no doubt that having a choice between two things is easier than being bound to one of them, because with the choice, one selects what is easier and more beloved to him, whereas with the obligation, he misses out on that. As for adding it (the acquired wealth) to its principal regarding the nisab (threshold), it is because the nisab is considered for the attainment of sufficiency (ghina), and sufficiency has already been attained by the first nisab. The passing of a year is considered for the growth (istinama') of wealth so that the payment of zakat may be fulfilled from the profit. Since that is not attained by the passing of a year over its principal, it is necessary that the year be considered for it as well.

Section: The presence of the nisab is required throughout the entire year. If it decreases slightly, Abu Bakr said: It is established that a decrease in the year by an hour or two is pardoned. The apparent meaning of the Qadi's words is that a slight decrease during the year is a hindrance, for he said regarding someone who possesses forty sheep, and one of them dies and another is born: If the birth and the death occurred at the same time, the zakat does not lapse, because the nisab did not decrease. The same applies if the birth precedes the death. However, if the death precedes the birth, the zakat lapses, because the legal ruling of the year elapsed due to the decrease in the nisab. It is possible that Abu Bakr intended by his statement a decrease at the ends (start or end) of the year, and it is possible that the Qadi intended by "the same time" a near interval of time; thus, there would be no disagreement between the two statements. It has been narrated from Abu Hanifah that if the nisab is complete at the two ends of the year, its decrease in the middle does not cause harm. Our evidence is the statement of the Prophet (peace and blessings of Allah be upon him): "There is no zakat on wealth until a year has passed over it." This necessitates the passage of the year over all of it, and because what is considered at the two ends of the year is considered in its middle, like ownership and Islam.