When does the Hawl (one lunar year) commence for Zakat assessment on trade goods that initially did not meet the Nisab (minimum threshold)?
Chapter on Zakat on Trade Merchandise
Al-Mughni
Book of Zakat
Primary text
The Hawl for Zakat assessment commences from the moment the trade goods reach the Nisab, according to the opinion of the majority of scholars. This ruling is supported by the principle that Zakat is not obligatory until the Nisab is established. Evidence dictates that if the Nisab was not present for the entire Hawl, Zakat is not due, analogous to a situation where the value decreases below Nisab at the end of the year.
Supporting text
Imam Malik holds that if one possesses five Dinars, trades with them, and the value reaches the Nisab threshold before the year concludes, Zakat becomes obligatory on that amount.