forty sheep, and he expedited two sheep for two years, [if] (13) the expedited amount was from other than it, it is permissible. If he brought out one sheep from it and one from other than it, it is permissible for the first year, and it is not permissible for the second; because the nisab has decreased. If it becomes complete (14) after that, it becomes (15) the paying of its zakat and its acceleration before the completion of its nisab. If he brought out both sheep from the nisab, zakat would not become (16) obligatory in the first year, if we say: he has no right to reclaim what he expedited; because it is like lost property, so the nisab becomes deficient. If it completes after that, the year is recommenced from the time the nisab was completed, and what he expedited was prior to the completion of the nisab, so it does not suffice for it.

Section: If one expedites the zakat of his wealth, and the year passes while the nisab is deficient by the amount he expedited, it suffices for it, and the ruling of what he expedited is the ruling of that which is present in his possession; the nisab is completed by it. So if his wealth increases until it reaches the nisab or exceeds it, and the year passes, the expedited amount suffices for its zakat, due to what we have mentioned. If it decreases by more than what he expedited, it has gone out of being a cause for zakat, like someone who has forty sheep and expedites one sheep, then another dies; it has gone out of being a cause for zakat. If it increases after that, either by offspring or by purchasing what completes the nisab, the year is recommenced from the time the (17) nisab was completed, and what he expedited does not suffice for it, due to what (18) we have mentioned. If it increases such that its addition to what he had expedited changes the mandatory amount—like someone who has one hundred and twenty, and he expedited its zakat as one sheep, then the year passed and a youngling was produced (19)—he is then obligated to bring out a second sheep. And by what we have mentioned, ash-Shafi'i held. Abu Hanifa said: What he expedited is under the ruling of the lost property,