Is the lunar year (hawl) considered to apply to the specific item in trade goods?

Question : But is the lunar year considered to apply to the item itself?

Answer : The answer is no, because this is a merchant who might buy another item a month before the completion of the lunar year. Do we say that there is no zakah on these items he bought? No, because trade goods are constantly exchanged, one for another. If a man had land for trade that he bought for ten thousand riyals, and he sold it a month before the completion of the lunar year for another piece of land, do we say that the lunar year is broken or that it continues? It continues. Likewise, if he sold it for dirhams and then bought cars for trade with the dirhams, is the consideration the lunar year of the land or the lunar year of owning the cars? It is the lunar year of the land. The example is a man who had land he bought for trade, so he sold it for one hundred thousand riyals before the completion of the lunar year, then bought cars for trade with the one hundred thousand riyals. Is it a showroom? Do we say that the lunar year must complete on these cars, or do we say that when a month passes that completes the lunar year of the land, the zakah becomes obligatory on him? The latter. This is because trade goods are not intended for their specific identities, but rather the value is what is intended. And if the value is what is intended, there is no difference between one item and another.
It continues. Likewise, if he sold it for dirhams and then bought cars for trade with the dirhams, is the consideration the lunar year of the land or the lunar year of owning the cars? It is the lunar year of the land. The example is a man who had land he bought for trade, so he sold it for one hundred thousand riyals before the completion of the lunar year, then bought cars for trade with the one hundred thousand riyals. Is it a showroom? Do we say that the lunar year must complete on these cars, or do we say that when a month passes that completes the lunar year of the land, the zakah becomes obligatory on him? The latter. This is because trade goods are not intended for their specific identities, but rather the value is what is intended. And if the value is what is intended, there is no difference between one item and another.