What is the ruling if the property decreases by more than the amount advanced before the completion of the Hawl?

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If the property decreases by an amount greater than what was advanced, the property no longer constitutes the basis for the Zakah obligation. For instance, if a person owning forty sheep advances one, and then another sheep perishes, the Zakah obligation ceases for that period. If the property increases later, either through offspring or purchase, to complete the Nisab, a new Hawl begins from the date the Nisab is completed, and the previously advanced amount does not count toward that new obligation.