Muwatta 713

A saying of Malik regarding a man who has sheep on which no charity is due, and they breed before the collector comes by a day, so that with their young they reach the threshold: if with their young the sheep reach what charity is due on, he owes charity on them, because the birth of sheep comes from them; that is unlike what is acquired by purchase, gift or inheritance. Likewise goods whose price did not reach the threshold, sold by their owner after their profit brought the price to the threshold: charity is paid on the profit together with the capital; but if the profit were a gain or an inheritance, no charity would be due on it until a year passed. Malik said: this is the best of all that I have heard on this. 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).