zakat before owning the nisab. As for his statement that it is a dependent: We say that it is only a dependent regarding the year (hawl). As for the obligation (ijab), the obligation is established by the increase, not the original amount. Furthermore, it only acquires a ruling after its existence; before its manifestation, it has no ruling regarding zakat.

Section: If one expedites the zakat of a nisab of livestock, and then they produce offspring reaching a nisab, and the original mothers die while the year (hawl) has passed for the offspring, the expedited zakat is sufficient for them; because they entered into the year of the mothers and stood in their place, so their zakat is sufficient for them. Thus, if one has forty sheep and expedites a sheep as their zakat, then they produce forty offspring, and the mothers die, and the year passes for the offspring, the expedited (zakat) is sufficient for them; because it would have been sufficient for them and their mothers had they remained, so it is more appropriate that it be sufficient for one of them. If one has thirty head of cattle, and expedites a tabi' (a one-year-old calf) as their zakat, then they produce thirty calves, the mothers die, and the year passes for the calves, it is possible that it is sufficient for them because they are dependent on them regarding the year. It is also possible (9) that it is not sufficient for them, because if he had expedited a tabi' for them while the mothers were still present, it would not have been sufficient for them; thus, it is more appropriate that it not be sufficient for them when the expedition was for other than them. The same ruling applies to one hundred sheep if one expedites a sheep for them, and they produce one hundred offspring, and then the mothers die, and the year passes for the offspring. If half of them produce offspring, half of the mothers die, and the year passes for the young and half of the adults, then if we follow the first view, the expedited zakat is sufficient for both of them together. If we follow the second, he owes a sheep for the fifty offspring because they are a nisab whose zakat has not been paid. He does not owe anything for the calves if they are fifteen, because they have not reached a nisab, and zakat was only required for them based on their mothers whose zakat had been expedited. If he owns thirty head of cattle, and expedites a musinnah (a two-year-old calf) as zakat for them and their offspring, and then ten are born, it is sufficient for the thirty but not for the ten, and he owes