قَالَ مَالِك : وَالْمَعْدِنُ بِمَنْزِلَةِ الزَّرْعِ يُؤْخَذُ مِنْهُ مِثْلُ مَا يُؤْخَذُ مِنَ الزَّرْعِ ، يُؤْخَذُ مِنْهُ إِذَا خَرَجَ مِنَ الْمَعْدِنِ مِنْ يَوْمِهِ ذَلِكَ وَلَا يُنْتَظَرُ بِهِ الْحَوْلُ ، كَمَا يُؤْخَذُ مِنَ الزَّرْعِ إِذَا حُصِدَ الْعُشْرُ وَلَا يُنْتَظَرُ أَنْ يَحُولَ عَلَيْهِ الْحَوْلُ
Imam Malik, may Allah have mercy on him, said: Work is like agriculture; just as when wealth is produced from agriculture, zakat is taken, similarly, when wealth is extracted from a mine, zakat is taken. The passing of a year is not necessary.