Whoever acquires wealth owes no zakat on it until a full year has passed over it in his possession.
حدثنا محمد بن بشار حدثنا عبد الوهاب الثقفي حدثنا أيوب عن نافع
من استفاد مالا فلا زكاة فيه حتى يحول عليه الحول عند ربه
[Its isnad is sahih.] Abdul-Razzaq also narrated it, hadith no. 7031, from the hadith of Ayub through the same chain, and it appears in Muwatta, 1/246, with the wording, "No zakat is due on wealth until a year has passed over it." Its isnad is sahih and excellent, and Daraqutni and Bayhaqi both graded it sahih.