as is the case with non-mineral assets. The correct view, God willing, is that if the mine contains both gold and silver, there are two opinions regarding the combining of one with the other, based on the two reports concerning the combining of one with the other in assets other than mines. If it contains categories other than gold and silver, they are combined with one another, because the obligation is on their value, and the value is singular, making them similar to trade goods. If it contains one of the two precious metals and another category, they are combined with each other, just as trade goods are combined with currencies. If one extracts a threshold from two mines, zakat becomes mandatory upon it, because it is the wealth of one person, making it similar to crops in two locations.

Section Four: On the Time of Obligation. Zakat becomes mandatory on it when one takes possession of it and its threshold is complete, and no year (hawl) is considered for it. This is the opinion of Malik, al-Shafi'i, and the scholars of opinion (ashab al-ra'y). Ishaq and Ibn al-Mundhir said: There is nothing on the mine until a year passes over it, due to the statement of the Messenger of God (peace be upon him): "There is no zakat on wealth until a year passes over it." Our evidence is that it is wealth derived from the earth, so a year is not considered in the obligation of its due, like crops, fruits, and rikaz. Also, a year is only considered in other [forms of wealth] to complete the growth (nama'), and this [mine] completes its growth all at once, so no year is considered for it, like crops. The hadith is specifically for crops and fruits, so the area of dispute is specified by analogy to it. Once this is established, it is not permissible to extract its zakat except after smelting and refining it, like the tithe (ushr) on grain. If one extracts a quarter of a tenth of its soil before refining it, one is obligated to return it if it remains, or its value if it has perished. The statement regarding the quantity received is the statement of the one taking it, because he is the one liable. If the taker refines it, and it amounts to the quantity of zakat, it is valid.