What is the Zakat due when a person acquires 40 sheep in Muharram, 40 in Safar, and 40 in Rabi', upon the completion of the first and subsequent full lunar years (Hawl)?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
If a man possesses forty sheep in Muharram, another forty in Safar, and a final forty in Rabi', Zakat (one sheep) is due upon the completion of the first year (Hawl) for the first batch. Upon the completion of the second year, there are two primary opinions regarding the second batch of forty. The favored view holds that Zakat is due on the second batch, amounting to half a sheep, due to its admixture with the first forty since the time of acquisition. Upon the completion of the third year, Zakat is due on the third batch, amounting to one-third of a sheep, because it is mixed with the preceding eighty sheep.
Supporting text
One opposing view suggests no Zakat is due on the second or third batches upon completion of their respective years, arguing that since all the acquisitions ultimately belong to one owner, the obligation does not exceed the initial requirement of one sheep, similar to if the acquisitions occurred simultaneously. A third view, attributed to Abu Al-Khattab, posits that a full sheep is obligatory for both the second and third batches because each constitutes a complete Nisab that independently incurred Zakat, demanding a full sheep just as if they were acquired separately. This view is considered weak because if two foreigners owned the second and third batches mixed together, only Zakat of mixture would be due, making the single owner's situation deserving of less, as combining one's own property is superior to mixing property with another.