Regarding increases beyond the Nisab, what is the ruling on prepaying Zakah for offspring or profit that has not reached a Nisab, when it follows the principal stock in both obligation and the passing of the Hawl?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
Increases on the Nisab fall into four categories. The fourth category, which includes profit and progeny not reaching a Nisab, follows the original in both obligation and Hawl. For this category, there are two views: one holds that prepayment is not valid before its existence, similar to increases that follow in Hawl but not obligation; the second view permits prepayment because it is subsidiary in both obligation and Hawl, thus resembling existing stock.
Supporting text
One view prohibits prepayment before existence, while the second view permits it because the increase is subsidiary to the principal in both obligation and the Hawl, thereby resembling existing property.