Is a second Zakah due if the property increases such that combining it with the advanced amount changes the required payment for the current year?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
If the property increases such that its combination with the advanced amount necessitates a larger obligatory payment than initially expected, a second payment is incumbent. For example, if a person owning 120 sheep advances one for Zakah, and by the time the Hawl completes, an additional lamb is born, a second full sheep must be paid. This is because the early payment was a concession, and it should not nullify the full right of the poor, as the obligation would have been two sheep if no advance had been made.
Supporting text
Al-Shafi'i agrees with this ruling. Abu Hanifa argued against an additional obligation in this case, asserting that the advanced amount is treated as lost property, and since ownership was removed, it is not counted toward the remaining assets.