He said regarding the first issue: Zakat does not become obligatory, and what was paid out does not count as Zakat. He said regarding this issue: Nothing additional is incumbent upon him; because he has transferred his ownership of what he expedited, so it is not calculated as part of his wealth, just as if he had given it in charity voluntarily. Our argument is that this is a nisab (minimum threshold) upon which Zakat becomes obligatory by the passing of the year, so it is permissible to expedite its payment from it, just as if it were more than forty. Furthermore, what he expedited is in the position of being present in terms of it sufficing for his wealth, so it is in the position of being present regarding the attachment of Zakat to it. Also, had it not been expedited, two sheep would have been due from him, so it is the same if it is expedited; for the acceleration was only for the benefit of the poor, so it does not become a cause for the diminution of their rights. Giving it away as a voluntary charity removes what he gave from the ruling of being present (20) in his wealth, whereas this is in the ruling of being present (20) regarding its sufficiency for Zakat.

Section: In every instance where we stated that what he expedited does not suffice as (21) Zakat, if he paid it to the poor absolutely (without conditions), he has no right to reclaim it. If he paid it on the condition that it is expedited Zakat, does he have the right to reclaim it? There are two views, the argumentation for which will be presented.

Section: As for the acceleration of the tithe ('ushr) on crops and fruits, the apparent view of the Qadi is that it is not permissible. For he said: In every case where Zakat attaches due to two causes (22)—the passing of a year and the attainment of the nisab—it is permissible to expedite its Zakat. The implication of this is that it is not permissible to expedite the Zakat of other things, because the Zakat is attached to a single cause, which is the maturation of the crop and fruit. Therefore, if he pays it in advance, he has paid it before the existence of its cause; however, if he performs it after maturation but before the drying of the fruit and the cleaning of the grain, it is permissible. Abu al-Khattab said: It is permissible to pay it out after the appearance of the blossom and the sour grapes (hisrim) (23), and the sprouting of the crop, but it is not permissible before that. This is because the existence of the crop and the palm tree showing fruit is in the position of the nisab, and the maturation is in the position of the completion of the year; thus it is permissible to advance it before that, and the attachment of Zakat to maturation does not prevent the permissibility of acceleration,