Is Zakat liability waived if a person intentionally reduces their Zakat-assessable property near the due date to evade payment?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
If a person exchanges a Nisab for a different species, breaking the Hawl to start anew, specifically to flee Zakat liability, the Zakat is not waived, whether the exchanged item is livestock or another Nisab. Likewise, if a part of the Nisab is intentionally destroyed to reduce the amount and avoid Zakat, the Zakat is not waived. It must still be paid based on the original amount at the end of the year if the exchange or destruction occurred close to the obligation date.
Supporting text
If the reduction or exchange occurs at the beginning of the year, Zakat is not due because this timing is not considered indicative of fleeing the obligation. Abu Hanifa and Al-Shafi'i hold that Zakat is waived because the property was diminished before the completion of the year, similar to destruction due to necessity. The evidence against this view is derived from the story of the companions of the garden in Surah Al-Qalam (Quran 68:17-20), where punishment was inflicted for their intention to withhold charity. Furthermore, intending to nullify the right that has already been established renders the action invalid, just as a husband divorcing his wife during his mortal illness to prevent her inheritance does not nullify her right.