If the time for Zakat al-Sumum (livestock Zakat) precedes the time for Zakat al-Tijarah (trade Zakat), which Zakat obligation takes precedence?
Chapter on Zakat on Trade Merchandise
Al-Mughni
Book of Zakat
Primary text
If the value of the livestock reaches the Nisab for trade Zakat during the year before the Hawl for livestock Zakat is completed, the obligation for Zakat al-Tijarah is deferred until the full Hawl of trade requirement is met, as this is more beneficial for the poor. This deferral is necessary to prevent the potential lapse of Zakat obligation, as Zakat on trade only becomes due upon the completion of the full trade Hawl.
Supporting text
An alternative possibility is that the Zakat of the asset itself (Zakat al-'Ain) becomes due upon the completion of its year, as its prerequisites are met without contradiction. However, when the trade Hawl is complete, the Zakat on the excess amount beyond the Nisab is due. It is impermissible to impose both Zakat al-Tijarah and Zakat al-Sumum fully, as this results in two obligations in one year for one cause, which is prohibited based on the Prophet's saying: 'There is no doubling of charity.' This differs from the case of Zakat al-Fitr and Zakat al-Tijarah, which may coincide because they arise from two distinct causes.