If two partners own 40 sheep, and one sells his share to a non-partner, what is the ruling regarding Zakah liability after the Hawl completes for the seller's original share?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
If the original owner completes his Hawl, he owes Zakah on half a sheep. If the seller paid Zakah from other wealth (not the mixed stock), the buyer owes nothing, provided the exemption threshold (Nisab) decreased during the Hawl due to the sale. However, if the poor's share (Zakah due) was mixed with the remaining half share after the sale, the Nisab is not deemed to have decreased, and the buyer owes half a sheep upon completion of the second Hawl.
Supporting text
If the first owner paid Zakah from non-stock wealth, and the opinion is adopted that Zakah is attached to the person's liability (Dhimmah), the buyer owes half a sheep. If Zakah is attached to the asset (Ain), the Judge holds the buyer still owes half a sheep, because the right of the poor is attached to the asset, similar to the attachment of liability for injury damages to the perpetrator, which does not negate the obligation of Zakah.