Is an early payment of Zakah valid if the remaining principal falls below the Nisab threshold upon the completion of the Hawl (the lunar year)?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
If Zakah is advanced and the remaining property falls below the Nisab upon the completion of the year by the amount advanced, the advanced payment suffices. The advanced amount is treated as if it were still in the owner's possession for the purpose of completing the Nisab. If the property subsequently increases to meet or exceed the Nisab, the advanced portion counts toward the current year's Zakah obligation. The evidence supporting this view is that the anticipation of Zakah is a concession for the benefit of the poor, and it should not result in diminishing their rights, unlike voluntary charity which removes the item from consideration as property.
Supporting text
Abu Hanifa held that if the remaining property falls below the Nisab, the Zakah obligation is not due, and the advanced payment does not count as Zakah because the ownership of the advanced amount has ceased, similar to a voluntary donation.