The author’s statement, “he acquires them through his own action without intending trade,” reflects the position he adopted: if one intends them for trade after acquiring them, they do not become trade goods. This is the authoritative position of the madhhab.

The second view on the issue is that they become trade goods by virtue of the intention, even if he acquired them without any action on his part, or acquired them without intending trade. This is based on the general meaning of the Prophet’s statement: “Actions are only by intentions, and every person shall have only what he intended.” (1) This person has intended trade; therefore, they become trade goods.

An example is someone who buys a car for personal use, then decides to make it capital with which to conduct trade. In that case, zakah becomes due on it once one full lunar year has passed from the time of his intention.

However, if he has a car that he uses and then decides to sell it, it does not become trade goods, because his sale in this case is not for the purpose of trade, but because he no longer wants it. Likewise, if he owns a plot of land that he bought in order to build on it, then decides to sell it and purchase another plot instead, and offers it for sale, it does not become trade goods, because the intention to sell here is not to make a profit, but because he no longer wants it.

There is thus a difference between someone who makes an item capital with which to conduct trade and someone who has changed his mind about an item, no longer wants it, and wishes to sell it. In the first case, zakah is due according to the stronger view; in the second, no zakah is due.

As for the position adopted by the author, may Allah have mercy on him, no zakah is due