And the fifth: the mineral. For these two, a year is not considered. The distinction between what is subject to the condition of the passing of a year and what is not, is that what is subject to the year is destined for growth (nama'). Livestock is destined for milk and offspring, trade goods are destined for profit, and likewise currency; thus, a year is considered for it, as it is a place of potential growth. This is so that the payment of zakat may come from the profit, as it is easier and more convenient, and because zakat was obligated only as an act of consolation (muwasah). We do not consider the reality of growth due to the frequency of its variation and the lack of precision in defining it, and because when a place of potentiality (mazinnah) is considered, its reality is not looked at, just like the ruling in relation to causes. Furthermore, zakat recurs in these assets, so there must be a standard for it, so that it does not lead to the succession of obligations in a single time, which would exhaust the owner's wealth. As for crops and fruits, they are growth in themselves, reaching completion at the time of the extraction of zakat from them; thus, zakat is taken from them at that moment, and then they return to decrease rather than growth. Therefore, a second zakat is not obligatory upon them due to their not being destined for growth. That which is extracted from the mineral is acquired wealth (mustafad) coming from the earth, similar to crops and fruits, except that if it is of the category of currencies, then zakat is due upon it at every year, because it is a place of potential growth, in the sense that currencies are the values of wealth and the capital for trades, and through them, speculation (mudarabah) and partnership (sharikah) are achieved. It is created for that purpose, so it is, by its origin and nature, like trade wealth designated for it.

Section: If one acquires wealth from that which is subject to the condition of the passing of a year, and he has no other wealth, and it is a nisaab, or he has wealth of its category that does not reach a nisaab, and it reaches a nisaab through the acquisition, the year for zakat begins from that moment. When a year is completed, zakat becomes obligatory upon it. If he already possesses a nisaab, he does not fall short.