16
ZAKAT ON TRADE GOODS
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219—As for trade goods, they1 comprise everything prepared for purchase and sale for the purpose of making a profit.
220—Once a full year has elapsed, they are valued in terms of whichever—gold or silver—is more advantageous to the poor2.
(1) In “T”: *wa-hiya* (“they are”).
(2) The Shaykh stated that the correct view permits paying zakat on trade goods in kind, from the goods themselves. Zakat is intended as a means of mutual support, so the owner should not be required to pay it from property other than that on which it is due. The correct view likewise permits paying the monetary value as zakat when this better serves its recipients, and holds that real estate =
زَكَاةَ عُرُوضٍ اَلتِّجَارَةِ
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٢١٩- وَأَمَّا عُرُوضُ اَلتِّجَارَةِ: وَهُوَ١ كُلُّ مَا أُعِدَّ لِلْبَيْعِ وَالشِّرَاءِ لِأَجْلِ اَلرِّبْحِ.
٢٢٠- فَإِنَّهُ يُقَوَّمُ إِذَا حَالَ اَلْحَوْلُ بِالْأَحَظِّ لِلْمَسَاكِينِ من ذهب أو فضة٢.
١ في "ط": "وهي".
٢ قال الشيخ: الصحيح جواز دفع زكاة العروض من العروض؛ لأن الزكاة مواساة، فلا يكلفها من غير ماله، كما أن الصحيح جواز إخراج القيمة في الزكاة إذا كان في ذلك مصلحة للجهة المخرج عليها، وأن العقارات=