Is the completion of the hawl (full year) broken when commercial goods intended for trade are purchased with a zakatable amount of currency or goods equivalent to a zakatable amount?
Chapter on Zakat on Trade Merchandise
Al-Mughni
Book of Zakat
Primary text
When a commercial good (*ardh al-tijarah*) is purchased using a *nisab* (threshold amount) of currency, or goods whose value equals a *nisab*, the *hawl* (year) should be built upon the previous one. This is because Zakat on trade property is tied to its value, which is the currency itself, similar to when the value was apparent and then concealed, or when one has a *nisab* and loans it out; the *hawl* is not interrupted by this action. The same ruling applies if the commercial good is sold for a *nisab* of currency or trade goods of equivalent value, as the value was either concealed and then revealed, or remained concealed. This resembles recovering a debt or lending it to another person. Furthermore, growth in trade usually occurs through exchange, and if such exchange interrupted the *hawl*, the very cause necessitating Zakat (a growing asset) would prevent it, and Zakat is only obligatory on a growing asset. If the currency used was intended for purposes other than trade, the *hawl* is also not interrupted.
Supporting text
Imam Al-Shafi'i holds that the *hawl* is interrupted unequivocally because trade goods are subject to Zakat on their value, not their physical essence (*ayn*), making the sale of them equivalent to the sale of livestock (*sa'imah*) whose *hawl* is interrupted by exchange.