Fluctuations in wealth during the course of the year
Zakaat is Compulsory if an individual has sufficient wealth for 1 year. If at the end of the year, the wealth is reduced then Zakaat isn’t Compulsory. If at the beginning of the year and at the end of the year, the wealth meets the prescribed criterion, but it was reduced in the course of the year, then Zakaat will remain Compulsory. That the wealth should meet the prescribed criterion at the end of the year has been declared necessary so that affluence is established. As far as the fluctuation during the course of the year is concerned, it is difficult to keep track of it. Thus, it is not considered. If the wealth increases during the course of the year, it will be included in the calculation of Zakaat and Zakaat will be Compulsory on the amount that is present at the end of the year. As mentioned in Al Bahr Ur Raaiq, Vol. 2, Pg. No. 400 and in Fatawa A’alamgiri, Vol. 1, Pg. No. 175.