Zakah, it is not dropped, and the Zakah is taken from him at the end of the year if his exchange and destruction were close to the time of the obligation. If he did that at the beginning of the year, Zakah is not obligatory, because that is not a likely occasion for fleeing [from Zakah]. According to what we have mentioned, Malik, al-Awza'i, Ibn al-Majishun, Ishaq, and Abu 'Ubayd have spoken. Abu Hanifah and al-Shafi'i said: The Zakah is dropped from him, because it decreased before the completion of its year, so Zakah is not obligatory upon it, just as if he had destroyed it for his own need. Our argument is the statement of Allah, the Exalted: "Indeed, We have tested them as We tested the owners of the garden, when they swore that they would surely pluck its fruit in the morning (17) without making exception (18). So there circled it a circling [visitation] from your Lord while they were asleep (19). And it became like a harvested crop" [Surah Al-Qalam: 17-20]. So Allah, the Exalted, punished them for that because of their fleeing from the charity. [This is also because] he intended to drop the share of one whose cause for entitlement had been established, so it is not dropped, just as if he were to divorce his wife during his terminal illness. [Furthermore,] because when he intended a corrupt intention, wisdom necessitated punishing him with the opposite of his intention, like one who kills his inheritor to hasten his inheritance; the Shari'ah punished him with deprivation. And if he destroyed it for his need, he did not intend a corrupt intention.

Section: And when the year elapses, he shall pay the Zakah from the genus of the sold wealth, not the one present, because it is that which caused the Zakah to become obligatory; were it not for it, no Zakah would be obligatory in this [transaction].

Section: If he did not intend to flee [from Zakah] by the sale or the reduction, the year is broken, and he restarts a year with what he exchanged it for, if it is a subject for Zakah. If he finds a defect in the second item and returns it, or sells it with a condition of option (khiyar) and then takes it back, he also restarts a year because his ownership ceased upon the sale, whether the time was short or long. Al-Khiraqi has mentioned this in another place, where he said: "And livestock, when sold...