If he acquires them through inheritance, or acquires them through his own action without intending trade, then later intends them for trade, they do not become trade goods …
His statement, “If he acquires them through inheritance”: “if he acquires them” means the goods; “through inheritance” means that his inheritor dies, leaving behind real estate, merchandise such as fabrics, utensils, cars, or other items. If this heir intends to use them for trade and retains them for profit, they do not become trade goods, because he acquired them without any action on his part. Ownership through inheritance is compulsory: it enters a person’s possession whether he wishes it or not. Allah, Exalted is He, says:
“And for you is half of what your wives leave.” [al-Nisa’ 4:12]
“And for each of his parents is a sixth of what he leaves.” [al-Nisa’ 4:11]
Therefore, if one of the heirs says, “I am wealthy; I do not want my inheritance from so-and-so,” we say to him: “Your inheritance is established, whether you wish it or not, and you cannot free yourself from it. However, if you wish to relinquish it to one of the heirs or to someone else, that is up to you after it has entered your ownership.”
Thus, if a person acquires trade goods through inheritance and intends, at the time he acquires them, to use them for trade, they do not become trade goods.
Another example: someone gives him a car as a gift, which he accepts and intends for trade. It then becomes trade goods, because he acquired it through his own voluntary action.
His statement, “or acquires them through his own action without intending trade, then later intends them for trade, they do not become such,” means that they do not become trade goods. If, after inheriting them, he sells them and then purchases other items intending trade, those items become trade goods, because he acquired them through his own action.
For example, if a person owns real estate which he does not intend for trade, but would sell if he were offered a high price, it is not trade goods, because he did not intend it for trade. When anyone is offered a high price for something he owns, he will most likely sell it—even if it is his house, his car, or something similar.