objection that it is not obligatory on its essence, and it is established that it is obligatory on its value. From Abu Amr ibn Hamas, from his father, who said: Umar commanded me, saying: "Pay the Zakat on your wealth." I replied: "I have no wealth except for pouches (ji'ab) and hides (adam)." He said: "Value them, then pay their Zakat." This was narrated by Imam Ahmad and Abu Ubayd. This is an incident whose likes are well-known and were not denied, thus it constitutes a consensus. The report of those who disagree is intended to refer to the Zakat on the essence (al-'ayn), not the Zakat on the value, by the evidence we have mentioned; moreover, their report is general and our report is specific, so it must be given precedence.

455 - Issue; He said: (And as for trade goods, when they are intended for trade, he shall value them when a year has passed over them, and pay their Zakat).

Trade goods (al-'urud) is the plural of 'arad. It refers to items of wealth other than currency, of various types, such as plants, animals, real estate, and all other types of property. Whoever possesses an item of trade goods and a year passes over it, while it is at the minimum threshold (nisab), must value it at the end of the year. Whatever it reaches, he shall pay its Zakat, which is a quarter of a tenth of its value. We are not aware of any disagreement among the scholars regarding the consideration of the passing of a year (al-hawl). It has been indicated by the statement of