Those who said: he pays zakah on it when he acquires it

Makhul said: If a man has a month in which he pays zakah, and he then acquires some wealth and spends it, there is no zakah on what he has spent. But whatever remains until the month in which he pays the zakah of his wealth, he must pay zakah on it. And if he has no month in which he pays zakah and he acquires some wealth, then he must pay zakah on it at the time he gains it. (A year passing over it is not a condition.)

Ikrimah said that Sayyiduna Ibn Abbas (may Allah be pleased with them both) was asked about a man who acquires some wealth (is zakah due on it during the year or not?). He said: Zakah is due at the time he gains it.

Imam al-Zuhri said: When a man acquires wealth and intends to spend it before the month in which he pays zakah, he should first pay its zakah and then spend it. And if he does not intend to spend it before the zakah month, he should add it to the rest of his wealth and pay zakah on it all together at the due time. (He should not wait for a year to pass over that wealth.)