Answer By Dr Zakir Naik,As far as Zakaat on goods in the shop, all the merchandise and goods for trade and commerce which are brought and sold whether it be property, land, whether it be animals, foods, machinery whether stationary whether food stuff…anything, all of them are liable for Zakaat and whatever goods that are there in a grocery shop or whatever is there for trade there should be an inventory made and all should be noted down and once in a year take the stock of all the goods, available whatever is there for trade irrespective whatever it is cars, vehicles whatever it is, they should be noted down and Zakaat should be paid at 2½% whatever is there in the shop, the stock as well as the profit which is remaining at the end of the year that you are calculating on should be noted down and Zakaat should be paid at 2.5% except the land of the shop and the furniture and the vehicle used for transport these can be exempted from Zakaat otherwise all the trading stock, everything should be calculated for Zakaat.
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