Aqil; because he acquired it through his own action, resembling [what if he acquired it through consideration. And the Judge (al-Qadi) mentioned that it does not become trade goods unless he acquires it through consideration; so if he acquires it without consideration, such as a gift, gathering firewood, or war booty, it does not become trade goods; because he did not acquire it through consideration, resembling] (8) inherited property. The second condition is that he intends, at the time of acquiring it, that it is for trade. If he does not intend at the time of acquiring it that it is for trade, it does not become trade goods, even if he intends it after that. And if he acquires it by inheritance and intends that it is for trade, it does not become trade goods; because the original state is personal use (qunya), and trade is a secondary aspect, so it does not shift to it by mere intention, just as if one who is present intends to travel, the ruling of travel is not established for him without the action. There is another report from Ahmad that trade goods become intended for trade by mere intention; due to the statement of Samurah: The Messenger of Allah (peace and blessings of Allah be upon him) commanded us to pay charity (Sadaqah) from what we prepare for sale (9). [And by intention, it becomes prepared for sale] (10). According to this, it is not required that he acquire it through his action, nor that (11) there be (12) consideration in its exchange; rather, whenever he intends trade with it, it becomes trade goods.
456 - Issue: He said: "And whoever possesses goods for trade, and does not possess anything else, and their value is less than two hundred (1) dirhams, then there is no Zakat upon him until the year passes over it (2) from the day it equals two hundred dirhams."
The summary of this is that the year is taken into account for the obligation of Zakat in trade wealth, and the year does not commence until it reaches the minimum threshold (nisab). So if he possesses goods whose value is less than the threshold, and half
(8) Omitted from: A, M. (9) Its verification has preceded on page 248. (10) Omitted from: M. (11) Omitted from: M. (12) In M: "muqabala". (1) In the original, B: "al-mi'atayn". (2) Omitted from: The original, B.
عَقِيلٍ؛ لأنَّه مَلَكَه بِفِعْلِه، أشْبَهَ [ما لو ملَكَهُ بعِوَضٍ. وذكر القاضى أَنَّه لا تصيرُ للتِّجارةِ إلَّا أن يملكَه بعِوَضٍ، فإن مَلَكه بغير عِوَضٍ، كالهِبَةِ والاحْتِشاشِ والغَنِيمَةِ، لم تَصِرْ للتِّجارةِ؛ لأنَّه لم يملكْه بعِوَضٍ، أشْبَهَ] (٨) المَوْرُوثَ. والثانى، أن يَنْوِىَ عند تَمَلُّكِه أنَّه لِلتِّجارَةِ, فإنْ لم يَنْوِ عندَ تَمَلُّكهِ أنَّه لِلتِّجارَةِ لم يَصِرْ لِلتِّجارَةِ، وإن نَوَاهُ بعد ذلك. وإن مَلَكَهُ بإرْثٍ، وقَصَدَ أنَّه لِلتِّجارَةِ، لم يَصِرْ لِلتِّجَارَةِ؛ لأنَّ الأصْلَ القُنْيَةُ، والتِّجارَةُ عَارِضٌ، فلم يَصِرْ إليها بِمُجَرَّدِ النِّيَّةِ، كما لو نَوَى الحَاضِرُ السَّفَر، لم يَثْبُتْ له حُكْمُ السَّفَرِ بدون الفِعْلِ. وعن أحمدَ، رِوَايَةٌ أُخْرَى، أنَّ العَرْضَ يَصِيرُ لِلتِّجارَةِ بِمُجَرَّدِ النِّيَّةِ؛ لِقِوْلِ سَمُرَةَ: أمَرَنَا رسولُ اللهِ -صَلَّى اللهُ عَلَيْهِ وَسَلَّمَ- أن نُخْرِجَ الصَّدَقَةَ ممَّا نُعِدُّ لِلْبَيْعِ (٩). [وبالنِّيَّةِ يصيرُ مُعَدًّا للبَيْعِ] (١٠)، فعلَى هذا لا يُعْتَبَرُ أن يَمْلِكَه بِفِعْلِه، ولا أنْ (١١) يكونَ فى مُقَابَلَتِه (١٢) عِوَضٌ، بل متى نَوَى به التِّجارَةَ صارَ لِلتِّجارَة.
٤٥٦ - مسألة، قال: (وَمَنْ كَانَتْ لَهُ سِلْعَةٌ لِلتِّجَارَةِ، وَلَا يَمْلكُ غَيْرَهَا، وقِيمَتُها دُونَ مِائَتَىْ (١) دِرْهَمٍ، فَلَا زَكَاةَ عَلَيْهِ حَتَّى يَحُولَ عَلَيْهِ (٢) الحَوْلُ، مِنْ يَوْم سَاوَتْ مِائتَىْ دِرْهَمٍ)
وجُمْلَةُ ذلك أنَّه يُعْتَبَرُ الحَوْلُ فى وُجُوبِ الزكاةِ فى مالِ التِّجارَةِ، ولا يَنْعَقِدُ الحَوْلُ حتى يَبْلغَ نِصابًا، فلو مَلَكَ سِلْعَةً قِيمَتُها دُونَ النِّصاب، فمَضَى نِصْفُ
(٨) سقط من: أ، م.(٩) تقدم تخريجه فى صفحة ٢٤٨.(١٠) سقط من: م.(١١) سقط من: م.(١٢) فى م: "مقابلة".(١) فى الأصل، ب: "المائتى".(٢) سقط من: الأصل، ب.