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Al-Mughni by Ibn Qudama - Edited by Al-Turki
Volume 4 · Page 136436 - Issue; He said: (Likewise, if he exchanges twenty Dinars for two hundred Dirhams, or two hundred Dirhams for twenty Dinars, the Zakat does not become void due to the exchange)

Translation · EN

according to the hadith of Hamas. As for if he sells the Nisab for less than the Nisab, the year is broken, and if he had two hundred and sold them for one hundred, then he is liable for the Zakah of one hundred alone.

436 - Issue: He said: (And likewise, if he exchanges twenty dinars for two hundred dirhams, or two hundred dirhams for twenty dinars, the Zakah is not invalidated by the transition.)

The total sum of this is that whenever he replaces a Nisab [with something from other than] its genus, the year of Zakah is broken, and he restarts a year, except for gold with silver, or trade goods; this is because gold and silver are like a single wealth, as they are the ransom for crimes (arush al-jinayat) and the values of destroyed items, and one of them is added to the other in Zakah. Likewise, if he buys a commodity (ard) for trade with a Nisab of currencies, or sells a commodity for a Nisab, the year is not broken, because Zakah is obligatory on the value of the commodities, not in themselves, and the value is the currencies, so they are one genus. If we say that gold and silver are not added to one another, then the year of one is not built upon the year of the other; because they are two types of wealth that are not added to one another, so the year of one is not built on the year of the other, like two genera of livestock. As for trade goods, their year is built upon the year of currencies in every case.

437 - Issue: He said: (And whoever has livestock, and sells it before the year has elapsed for dirhams, fleeing from Zakah, the Zakah is not dropped from him.)

We have already mentioned that replacing a Nisab with something other than its genus breaks the year and restarts another year. If he does this to flee from Zakah, it is not dropped from him, whether what was replaced was livestock or other than it from the thresholds (nusub). Likewise, if he destroys a portion of the Nisab, intending to reduce it so that the Zakah is dropped from him,

Notes

(5) The hadith of Hamas and its verification will come at the beginning of the chapter on the Zakah of trade goods. (1) In B: "with other than". (2) In the original: "is built" (yubna). (1) In A and B: "the Nisab".

Arabic (Source)

على حَدِيثِ حِمَاس (٥)، فأمَّا إن باعَ النِّصابَ بدون النِّصابِ انْقَطَعَ الحَوْلُ، وإن كان عندَه مائتانِ فباعَهما بمائةٍ فعليه زكاةُ مائةٍ وَحْدَها.

٤٣٦ - مسألة؛ قال: (وكَذَلِكَ إنْ أبْدلَ عِشْرِينَ دِينَارًا بمائتَيْ دِرْهَمٍ، أو مائتَيْ دِرْهَمٍ بِعِشْرِينَ دِينَارًا، لم تَبْطُل الزَّكَاةُ بانْتِقَالِهَا)

وجُمْلَةُ ذلك أنَّه متى أَبْدَلَ نِصَابًا [من غيرِ] (١) جِنْسِه، انْقَطَعَ حَوْلُ الزَّكاةِ واسْتَأْنَفَ حَوْلًا، إلَّا الذَّهَبَ بالفِضَّةِ، أو عُرُوضَ التِّجَارَةِ؛ لِكَوْنِ الذَّهَبِ والفِضَّةِ كالمالِ الوَاحِدِ، إذْ هما أُرُوشُ الجِنَايَاتِ، وقِيَمُ المُتْلَفَاتِ، ويُضَمُّ أحَدُهما إلى الآخَرِ في الزكاةِ. وكذلك إذا اشْتَرَى عَرْضًا لِلتِّجَارَةِ بِنصَابٍ من الأثْمانِ، أو باعَ عَرْضًا بِنِصَابٍ، لم يَنْقَطِع الحَوْلُ؛ لأنَّ الزكاةَ تَجِبُ في قِيمَةِ العُرُوضِ، لا في نَفْسِها، والقِيمَةُ هي الأثْمَانُ، فكانا جِنْسًا وَاحِدًا. وإذا قُلْنا: إنَّ الذَّهَبَ والفِضَّةَ لا يُضَمُّ أحَدُهما إلى صَاحِبِه، لم يُبْنَ حَوْلُ أحَدِهما على حَوْلِ الآخَرِ؛ لأنَّهما مَالانِ لا يُضَمُّ أحَدُهما إلى الآخَرِ، فلم يُبْنَ حَوْلُه على حَوْلِه، كالجِنْسَيْنِ من الماشِيَةِ. وأمَّا عُرُوضُ التِّجَارَةِ، فإنَّ حَوْلَها يُبْنَى (٢) على حَوْلِ الأثْمَانِ بكُل حَالٍ.

٤٣٧ - مسألة؛ قال: (ومَنْ كَانَتْ عِنْدَه مَاشِيَةٌ، فبَاعَهَا قَبْلَ الْحَوْلِ بِدرَاهِمَ، فِرَارًا مِنَ الزَّكَاةِ، لم تَسْقُط الزَّكَاةُ عَنْهُ)

قد ذَكَرْنَا أنَّ إبْدَالَ النِّصَابِ بِغيرِ جِنْسِه يَقْطَعُ الحَوْلَ، ويَسْتَأْنِفُ حَوْلًا آخَرَ. فإن فَعَلَ هذا فِرَارًا من الزَّكاةِ، لم تَسْقُطْ عنه، سَوَاءٌ كان المُبْدَلُ مَاشِيَةً أو غَيْرَها من النُّصُبِ (١)، وكذلك لو أَتْلَفَ جُزْءًا من النِّصَابِ، قَصْدًا للتَّنْقِيص، لِتَسْقُطَ عنه

Notes

(٥) يأتي حديث حماس وتخريجه في أول باب زكاة عروض التجارة.(١) في ب: "بغير".(٢) في الأصل: "ينبنى".(١) في أ، ب: "النصاب".

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