Depreciation of the Zakaat Nisaab During the Year

1. If you had for a few months the amount of gold or silver upon which Zakaat is waajib, that is the Nisaab of Zakaat, but the amount depreciated and became less than the Nisaab, however, you then regained the Nisaab before your Zakaat year past, in this case too Zakaat is waajib.
2. In short, if you have the Nisaab at the beginning and ending of your Zakaat year, then it does not matter if the amount became less during the year.
3. However, if you lost the entire amount – all the gold, silver, cash, etc. – during the year, but regained the Nisaab later, then your Zakaat year commences with your regaining of the Nisaab.

(Behshti Zewar)