Chapter: The Zakat of Trade Goods
Zakat is obligatory upon the value of trade goods, according to the opinion of most scholars. Ibn al-Mundhir said: The scholars have reached a consensus that there is Zakat on goods intended for trade once a year has passed over them. This has been narrated from Umar, his son, and Ibn Abbas. The Seven Jurists, al-Hasan, Jabir ibn Zayd, Maymun ibn Mihran, Tawus, al-Nakha'i, al-Thawri, al-Awza'i, al-Shafi'i, Abu Ubayd, Ishaq, and the People of Opinion (Ashab al-Ra'y) also held this view. It was narrated from Malik and Dawud that there is no Zakat upon them, because the Prophet (peace and blessings of Allah be upon him) said: "I have exempted you from the Zakat of horses and slaves." Our evidence is what Abu Dawud narrated with his chain of transmission from Samura ibn Jundab, who said: The Messenger of Allah (peace and blessings of Allah be upon him) used to command us to pay Zakat from what we prepare for sale. Al-Daraqutni also narrated from Abu Dharr, who said: I heard the Messenger of Allah (peace and blessings of Allah be upon him) say: "There is Zakat on camels, Zakat on sheep, and Zakat on al-bazz (cloth/textile goods)." He said it with the letter 'zay'. There is no...
(60) Omitted from: the original, B. (61) The Seven Jurists are: Sa'id ibn al-Musayyib, Urwa ibn al-Zubayr, al-Qasim ibn Muhammad ibn Abi Bakr al-Siddiq, Kharija ibn Zayd ibn Thabit, Ubayd Allah ibn Abd Allah ibn Utba, Sulayman ibn Yasar, and Abu Salama ibn Abd al-Rahman ibn Awf. See: al-Jawahir al-Mudiyya 4/548. (62) Its sourcing was provided previously on page 67. (63) In: Chapter: Regarding Trade Goods, if they are for trade, is there Zakat on them?, from the Book of Zakat. Sunan Abi Dawud 1/357. It was also recorded by al-Daraqutni in: Chapter: The Zakat of Trade Goods and its Exemption for Horses and Slaves, from the Book of Zakat. Sunan al-Daraqutni 2/128; and by al-Bayhaqi in: Chapter: The Zakat of Trade, from the Book of Zakat. al-Sunan al-Kubra 4/146, 147. (64) In: Chapter: There is no Zakat on Vegetables, from the Book of Zakat. Sunan al-Daraqutni 2/102. It was also recorded by al-Bayhaqi in: Chapter: The Zakat of Trade, from the Book of Zakat. al-Sunan al-Kubra 4/147. See also: Al-Zayla'i's commentary on the word "al-bazz" in Nasb al-Raya 2/376-378.
