Does the passage of a full lunar year (*hawl*) stop and restart when an asset subject to Zakah is exchanged, assuming no intent to evade Zakah?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
If an exchange is not made for the purpose of avoiding Zakah, the preceding lunar year is terminated, and a new lunar year must commence for the asset acquired in the exchange, provided the new asset is one upon which Zakah is incumbent. If a defect is found in the subsequently acquired asset, the owner may return it, or sell it with a condition of option (*khiyar*), and subsequently reclaim it; in all such cases, a new lunar year must be commenced because the ownership was terminated by the sale, regardless of the duration of the prior holding. This principle applies when the option to return the asset is exercised, requiring the seller to begin a new holding period for the animal, as this constitutes a renewal of ownership.