for personal use, the year is calculated from the time he possessed it if it was a threshold; because he bought it with something upon which there is no Zakat, so it is not possible to link the year to it. If he bought it with a threshold of grazing livestock, he does not link it to its year, because they are different. If he bought it with less than a threshold of currencies, or of trade goods, the year is calculated from the time its value becomes a threshold; because the passing of a year over a complete threshold is a condition for the obligation of Zakat.

Section: If one buys a threshold of grazing livestock for trade, and a year passes while both grazing (sawn) and the intention of trade are present, he pays Zakat on it as trade wealth. This is the opinion of Abu Hanifa and al-Thawri. Malik and al-Shafi'i (in his later opinion) said: He pays Zakat on it as grazing livestock, because it is stronger, due to the consensus on it and its being specific to the substance (of the animal), thus it takes precedence. Our argument is that Zakat on trade is more beneficial to the poor, because it is obligatory on the excess (value) calculated, and because the reason for the obligation of Zakat on the amount exceeding the threshold has occurred, so it is obligatory just as if it had not reached a threshold by grazing (9). If the time for the obligation of Zakat on grazing livestock precedes the time for the obligation of Zakat on trade, such as if he owns forty sheep whose value is less than two hundred dirhams, the Qadi said: The obligation of Zakat is delayed until the year of the trade is completed, because that is more beneficial to the poor, and this delay (10) does not lead to its lapse; because Zakat becomes obligatory on it when the trade year is completed. It is possible that Zakat on the substance becomes obligatory when its year is completed, due to the existence of its requirement without any conflict. When the trade year is completed, the Zakat on the amount exceeding the threshold becomes obligatory due to the existence of its requirement, because this is trade wealth, a year has passed over it, and it is a threshold. It is not possible to require both Zakat payments in their entirety, because it would lead to requiring two Zakat payments in one year for one reason, which is not permitted, according to the statement of the Prophet - may Allah bless him and grant him peace -: "There is no duplication (11) in