When does the Zakat year begin for newly acquired juvenile livestock that has not yet reached the minimum age for Zakat obligation?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
The Zakat year commences immediately upon the possession of the minimum taxable amount (nisab) of young livestock. This is supported by the general rule applying to established holdings. The dissenting view, held by Ahmad and Abu Hanifa, is that the year does not begin until the young livestock reaches an age considered acceptable for Zakat payment. They cite the narration that there is no Zakat on young lambs (sukhal) and the prohibition against taking from suckling animals. Furthermore, age is an attribute that changes the obligation, so its deficiency should affect Zakat, similar to the count of the animals.
Supporting text
The main position maintains that young livestock are counted with the adults, and therefore should be counted individually, like the mature animals. The evidence cited by the dissenters regarding *sukhal* is weak, transmitted through the unreliable narrator Jabir al-Ju'fi, or is understood to mean that Zakat is not obligatory until a full year has passed. Moreover, age difference does not alter the obligation in the same way that the count does; if the adults perish leaving only one, the year does not break, but if all adults perish, the year is broken.