Muwatta 748

A saying of Malik: the Sunna among us is that whatever has had its zakat paid from wheat, dates, raisins or grains in general, and then its owner keeps it for years after paying its charity before selling it, owes no zakat on its price until a year passes from the day he sold it, if the origin of those kinds was a gain or something else and not for trade. Like food and goods a man acquires as a gain, keeps for years and then sells for gold or silver. But if the origin of those goods was for trade, zakat falls on their owner when he sells them, if he held them for a year from the day he paid zakat on the money he bought them with. The editor notes that Abu Musab transmitted it from Malik. ¹

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