with the option [khiyar], and the option did not expire until it was returned, the seller shall restart a year with it, whether the option was for the seller or the buyer; because it is a renewal of ownership. If the year elapses on the nisaab (minimum taxable amount) that he purchased, Zakah becomes obligatory upon it. If he finds a defect in it before paying its Zakah, he has the right to return it, whether we say that Zakah attaches to the physical asset or to the liability [of the owner]; because of what we have explained that Zakah does not become obligatory on the asset in the sense of the poor being entitled to a part of it, but in the sense of a right attaching to it, like the attachment of indemnity (arsh) to the perpetrator. Thus, he returns the nisaab, and he is obligated to pay its Zakah from other wealth. If he paid the Zakah from it, then wanted to return it, this is built upon the issue of a defective item when another defect occurs while in the possession of the buyer: does he have the right to return it? There are two reported opinions. It is also built upon the splitting of the transaction (tafriq al-safqa); if we say it is permissible, then the return is permissible here, otherwise it is not. Whenever he returns it, he owes the substitute for the sheep that was paid out, which is calculated against him proportionally from the price. His word is accepted regarding its value with his oath, if there is no evidence, because it perished in his possession, so he is most knowledgeable of its value, and because the value is claimed against him, he is the debtor, and the principle in the fundamentals is that the word of the debtor is accepted. There is another view that the word of the seller is accepted because he owes the price, so he returns it. The first is more correct, because the one indebted for the price of the sheep in question is the buyer. If he paid the Zakah from other than the nisaab, he has the right to return it, according to one [definite] view.

Section: If the sale is corrupt (fasid), the Zakah year for the nisaab is not broken, and he continues upon his first year; because ownership did not transfer in it, unless it becomes impossible to return it, in which case it becomes like usurped property, as previously mentioned.

Section: It is permissible to dispose of the nisaab upon which Zakah has become due, by sale, gift, and other types of dispositions, and the tax collector (sa'i) does not have the right to annul the sale. Abu Hanifah said: It is valid, except that if he refuses to pay the Zakah, he annuls the sale to the extent of its amount. Al-Shafi'i said: There are two opinions regarding the validity of the sale; one of them is that it is not valid, because if we say that Zakah attaches to the physical asset, then he has sold what he does not own, and if...