Suppose a person began the zakat year owning forty qualifying grazing sheep/goats. Six months later, thirty more of the same type are acquired, and all remain at year-end. The holding totals seventy, for which one sheep/goat is due under that bracket.
The added thirty are assessed with the original annual holding rather than starting their own separate twelve-month cycle in this case.
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Miscellaneous Zakat Rules: Substitutes, Value, Grazing and the Zakat Year
Suppose a person began the zakat year owning forty qualifying grazing sheep/goats. Six months later, thirty more of the same type are acquired, and all remain at year-end. The holding totals seventy, for which one sheep/goat is due under that bracket.
The added thirty are assessed with the original annual holding rather than starting their own separate twelve-month cycle in this case.