What is the ruling on Zakat liability if the buyer invalidates the sale by fulfilling a condition during the option period?
Chapter on Zakat on Debt and Charity
Al-Mughni
Book of Zakat
Primary text
If the contract is voided within the duration of the option period (such as the option exercised within the session itself), this does not prevent the transfer of ownership that occurred upon sale, analogous to a stipulated option. If the full Hawl passes while the option is still in effect, the Zakat is due from the buyer because ownership was vested in him.
Supporting text
If we follow the opposing narration regarding ownership transfer, the Hawl is not interrupted by the sale, as the seller's ownership has not ceased. If the Hawl passes during the option period under this view, Zakat is due from the seller. If the buyer withdraws the Zakat-liable item, the sale is void regarding that specific portion, with differing views on whether the sale is void for the remainder (based on the issue of partial annulment of the transaction).