What is the ruling regarding Zakat when a herd of grazing sheep (Saimah) is sold for double the amount of sheep?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
If a person possesses grazing sheep (Saimah) and sells them for double the number of sheep, Zakat must be given on the entire amount, not just the original stock. This is based on the narration concerning Umar regarding a lamb taken out by a shepherd, indicating that the growth (Nama') is considered part of the asset. If the sheep were held for trade (Liltijarah), Zakat is also due on the entire amount, based on the Hadith of Hamas.
Supporting text
If the Nisab is sold for an amount less than a full Nisab, the Hawl is broken for the sold portion. For instance, if one had 200 sheep and sold 100, Zakat is due only on the remaining 100 alone.