When does Zakah become obligatory regarding the passage of time (Hawl)?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
Zakah becomes obligatory upon the completion of one full Hawl (year), regardless of whether the owner is capable of immediate payment or not. This position is held by Abu Hanifa and is one of the two opinions attributed to Al-Shafi'i. The evidence for this is derived from the inferred meaning of the Prophet's saying: "There is no Zakah on wealth until a Hawl passes over it," which implies obligation upon the passing of the Hawl. Furthermore, if two Hawls pass while the owner is still unable to pay, Zakah becomes due for both years. To hold otherwise would imply two obligations (two years' Zakah) on a single taxable amount (Nisab) simultaneously, which is impermissible.
Supporting text
The opposing view, held by Malik, stipulates that the capability to perform the payment (Tamakkun min al-Ada') is a condition for the obligation of Zakah, alongside the completion of the Hawl and meeting the Nisab. Under this view, if the livestock is destroyed after the Hawl but before payment becomes possible, and there was no intention to evade Zakah, then no Zakah is due because the payment capability is a prerequisite for this worship, similar to other acts of worship.