the traveler intends residence. Likewise, if he intends personal ownership for trade wealth, its year is interrupted. Then, if he subsequently intends trade for it, there is nothing due on it until he sells it and begins a new year with its price.

Section: If he possesses livestock for trade for half a year, then intends grazing for them and cuts off the intention of trade, the year of trade is interrupted, and he must begin a new year. This is what Al-Thawri, Abu Thawr, and the scholars of the school of opinion said, because the year of trade was interrupted by the intention of personal ownership, and the year of grazing is not built upon the year of trade. The view most consistent with the evidence is that whenever they are grazing from the beginning of the year, Zakat becomes obligatory upon them at its completion. Something similar to this is narrated from Ishaq, because grazing is a cause for the obligation of Zakat that was present throughout the entire year without conflict, so Zakat becomes obligatory by it, as if he had not intended trade, or as if the grazing livestock did not reach a threshold by value.

459 - Issue; He said: (And if he has a threshold for Zakat in his possession, and he trades with it, and it grows, he shall pay the Zakat of the original capital along with the growth, when the year has passed.)

The summary of this is that the year of the growth is built upon the year of the original capital, because it is a dependent in terms of ownership, so it follows it in the year, like offspring and progeny. This is the opinion of Malik, Ishaq, and Abu Yusuf. As for Abu Hanifa, he built the year of every acquired gain upon the year of its category, whether it was growth or otherwise. Al-Shafi'i said: If the gain is realized [i.e., converted to currency] before the year, he does not build its year upon the year of the threshold, and he must begin a new year for it, based on his saying (peace and blessings of Allah be upon him): "There is no Zakat on wealth until a year has passed over it." Furthermore, it is a complete gain not generated from what he already had, so it is not built upon its year, as if he