What is the ruling on separating or combining wealth to avoid or reduce Zakat?

Primary text

It is prohibited for owners of wealth to gather their dispersed properties, which would individually necessitate one sheep in Zakat, into one entity to reduce the due obligation. Similarly, they cannot separate their combined wealth, which necessitates Zakat as a whole, to nullify the obligation through separation. Furthermore, the collector is not permitted to separate the wealth of partners to increase the Zakat due, nor combine separate wealth to enforce Zakat where it otherwise would not be due. This is because the two portions of wealth have become like a single unit concerning the obligation of Zakat, and thus should be treated as such in its fulfillment.