Muwatta 705

A saying of Malik regarding a man who has sheep on which no charity is due, and then buys many more sheep or inherits them: charity is not due on all the sheep until a year passes from the day he acquired them by purchase or inheritance; because the livestock a man has on which no charity is due does not count as a threshold of property until each kind of it contains what charity is due on. The threshold is that with which he pays for what his fellow acquired, little or much. ¹

Belongs to the Muwatta, Book of Zakat. Source: the Muwatta. Mentions Malik ibn Anas. Built on in the chapters on zakat and minimum threshold (nisab) and lunar year (hawl).