Muwatta 714

The only text in the chapter on handling charity for two years when they combine. Yahya said Malik said: the practice among us about a man on whom charity is due with a hundred camels, whose collector does not come until another charity falls due on him, and when the collector comes his camels have perished except five she-camels: the collector takes from the five camels the two charities due on the owner, two sheep each year, because charity is due on the owner on the day his property is collected; if his livestock perishes or grows, the collector collects only what he finds on the day he collects. ¹

Belongs to the Muwatta, Book of Zakat. Source: the Muwatta. Mentions Malik ibn Anas. Built on in the chapters on zakat.