How is Zakah calculated after the initial *Hawl* in a partnership?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
After the initial obligations are met, both parties pay Zakah according to the rules of partnership. Whenever the *Hawl* of one owner completes, he owes Zakah from the entire mixed wealth proportionate to his share. If the total assets are eighty sheep, and the first owner pays one sheep as Zakah for the forty sheep he owns individually, then the second owner owes forty parts out of seventy-nine parts of the total amount remaining.
Supporting text
If the first owner pays the entire sheep as his individual Zakah, and the second *Hawl* completes, the first owner owes half a sheep as Zakah of partnership. If the first owner pays the Zakah entirely from his portion, the second owner owes thirty-nine parts out of seventy-seven and a half parts of a sheep. If offspring are born, they are counted and included in the calculation.