Should money from selling a piece of land that was a gift be added to money that has reached the minimum threshold (nisab) and upon which a year has passed, and then both be subjected to zakat, or should each be subject to zakat separately?

Money acquired from the sale of land is not subject to Zakat unless a complete lunar year (hawl) has passed over it. It is permissible to pay Zakat in advance by adding it to the existing principal (nisab) owned by the Zakat payer. Zakat for the entire amount is then paid when the hawl of the initial money is complete, even if the amount acquired during the hawl is less than the nisab, because it is supplementary to the initial nisab. The nisab for banknotes and their equivalents is what equals eighty-five grams of gold, and the amount due for Zakat is a quarter of a tenth (2.5%).

The acquisition of money falls into three categories: If the acquired money is from the growth of wealth, such as profit or the offspring of livestock, it must be added to its principal. If one acquires money of the same type as an existing nisab, for which a hawl for Zakat has already commenced due to an independent cause, then Zakat is not due on this new money until a full hawl also passes over it.