What is the Zakat due if a person acquires an amount that changes the fixed obligation (Nisab) during the second year, such as acquiring one hundred sheep?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
If a person acquires one hundred sheep in the second month (Safar), and this acquisition changes the obligation, then upon the completion of the first year, a second sheep is due for the initial forty. According to the primary opinion, for the third year, this implies that the owner is considered to have owned all 240 sheep simultaneously at the time the obligation arises for each portion, thus necessitating three sheep upon the completion of the Hawl for each part.
Supporting text
According to the second opinion, the due Zakat for the second month's acquisition is calculated proportionally based on what the obligation would have been had all existing amounts (40 + 100 = 140) been owned at once, resulting in one sheep and three-sevenths of a sheep. For the third month's acquisition (40 sheep mixed with the preceding 140, totaling 180), the Zakat due is one sheep and one-quarter of a sheep, calculated based on the Zakat of 240 sheep (three sheep total), assigning the third portion its proportionate share. This calculation mirrors the ruling if three separate owners owned the three batches, where the second and third owners would owe the amount specified in this second opinion.