Chapter on the Zakat of Trade Goods

If a person acquires merchandise through his own transaction with the intention of trading in it, and its market value reaches the minimum threshold (niṣāb), he must pay zakat on that value. If, however, he obtains it by inheritance—or even through his own action but without the intention of trade—and later decides to use it for trade, it does not thereby take on that status. When a full lunar year has elapsed, the goods are appraised in whichever of gold or silver yields the greater benefit to the poor, and no attention is paid to the currency with which they were originally purchased; and if