What is the ruling when the value of merchandise purchased for a *nisab* increases at the end of the hawl?
Chapter on Zakat on Trade Merchandise
Al-Mughni
Book of Zakat
Primary text
If a merchant purchases merchandise constituting a *nisab*, and its value increases at the time the hawl is due, the increase is aggregated with the principal, and Zakat is due on the entire sum.
Supporting text
If the merchant sells the merchandise for more than the *nisab* before the end of the hawl, Zakat is due at the end of the hawl only on the *nisab* value, and a new hawl must commence for the excess amount.