The nisa' (minimum taxable threshold) is only completed by the young, the year is calculated from the time the nisa' was completed, according to the correct view of the school. This is the opinion of al-Shafi'i, Ishaq, Abu Thawr, and the proponents of ra'y (the Hanafis). From Ahmad, there is another narration that the year for all of them is considered from the time he acquired the mothers. This is the opinion of Malik, because the consideration is given to the year of the mothers rather than the young if they were a nisa', and likewise if they were not a nisa'. Our argument is that a full year has not passed over a nisa', so zakat is not mandatory on them, just as if they were completed by other than their young, or like trade goods, for which there is no disagreement in the narration. If the young are born after the year, they are added to their mothers in the second year alone. The ruling regarding camel foals (fuslan) and calves (ujul) is the same as the ruling regarding the young of goats (sakhal).

If this is established, the sakhla (young goat) is not taken in zakat, due to what we have previously mentioned of the statement of Umar, and what we shall mention in the issue that follows this one, and we know of no disagreement regarding this, unless the entire nisa' consists of small ones, in which case it is permissible to take a small one according to the correct view of the school. This is only conceived to happen if he replaces large ones with small ones during the year, or if he possesses a nisa' of large ones, then a nisa' of small ones is born, then the mothers die, and the year passes over the small ones. Abu Bakr said: It is also not taken, except for a large one that would be sufficient for a sacrifice (udhiyya). This is the opinion of Malik, due to the saying of the Prophet (peace and blessings be upon him): "Our right is only in the jadha'a (one-year-old lamb) or the thaniyya (two-year-old goat/sheep)." (3) And because an increase in the age of the wealth does not increase the obligation, (4) so its decrease does not decrease it. Our argument is the statement of the Siddiq, may Allah be pleased with him: "By Allah, if they refused me an 'anaq (a young female goat) which they used to pay to the Messenger of Allah (peace and blessings be upon him), I would fight them for it." (5) This proves (6) that they used to pay the 'anaq. Furthermore, it is wealth upon which zakat is mandatory without considering its value, so it is mandatory to take from its own kind, like other types of wealth, and the hadith is interpreted as referring to when there are large ones among them. As for the increase of...