of its value from whichever of the two currencies he wishes. However, it is more appropriate to pay it from the currency used in the country, because it (5) is more beneficial to the poor. If both are used, he should pay from the one most commonly used for that purpose. If they are equal, he may pay from whichever he wishes. If he sells the goods for currency and a year passes over it, he values the currency, not the goods; for he only values that upon which a full year has passed, not anything else.

Section: If one buys goods for trade with a threshold of currency, or with something whose value is a threshold of trade goods, he links the year of the second to the year (6) of the first. This is because Zakat on trade wealth is only attached to its value, and its value is the currencies themselves; they were merely apparent then became hidden, so it is similar to the case where one has a threshold and lends it, for the year is not interrupted by that. The same rule applies if he sells the goods for a threshold or for goods whose value is a threshold, because the value was hidden and then appeared, or remained hidden; it is therefore similar to the case where one has a loan and recovers it, or lends it to another person. This is also because profit in trade is usually obtained through turnover (taqlib), and if that were to interrupt the year, the very reason for which Zakat became obligatory would prevent it, for Zakat is only obligatory on growing wealth. If he intends something other than trade with the currency, the year is also not interrupted. Al-Shafi'i said: It is interrupted for one year (8), because it is wealth on which Zakat is obligatory in its substance, not its value; thus the year is interrupted by selling it [as is the case with] grazing livestock. Our argument is that it is of the same genus as the value to which Zakat is attached, so the year is not interrupted by selling it, just as if he had intended trade with it, and it differs from grazing livestock, for that is not of the same genus as the value. As for if he exchanges trade goods for something on which Zakat is obligatory in its substance, such as grazing livestock, and he does not intend trade with it, he does not link the year of one to the other, because they are different. If he exchanges it for goods for personal use, the year is voided. If he buys trade goods