ten grazing sheep which he has set aside for trade, and their value is one thousand dirhams, zakah is due on them even though they have not reached the nisab for grazing livestock. This is because what is considered is their value, and it has reached the nisab.

Another example: a person owns forty grazing sheep which he has set aside for trade, and their value is one hundred dirhams. No zakah is due on them, because their value has not reached the nisab.

His statement, “he pays zakah on their value,” means not on the goods themselves. Thus, it is not permissible to give zakah from the actual items set aside for trade, because the specific items constituting trade goods are not fixed. What is taken into consideration, therefore, is the basis upon which zakah is paid—namely, their value. Moreover, payment in value is generally more beneficial to those entitled to zakah.

Thus, there are three conditions, in addition to the five conditions mentioned earlier in the chapter on zakah. These are specific conditions, whereas those previously mentioned in the Book of Zakah, at the beginning of the book, are general conditions.

The author’s statement, “if he acquires them,” also indicates that this applies regardless of the means by which he acquires them: whether through purchase, payment for a lease, a gift, compensation in a khulʿ divorce, a bridal gift, or any other means of acquiring ownership. The wording is general.

For example, a man purchases a car in order to trade with it. It is then considered trade goods if its value reaches the nisab and he intended trade at the time of purchase. But if he purchases a car for personal use, then later decides to sell it, no zakah is due on it, because he did not intend trade when he acquired it. He must intend trade from the time he acquires it.

Likewise, if he purchases something for trade but it does not reach the nisab, and he has nothing else to combine with it, then no zakah is due on it, because reaching the nisab is a condition for zakah to become obligatory.