Allah Ta'ala ya halatta wa Musulmi su yi kasuwanci da neman riba, muddin ba za su shiga cinikin kayayyakin da aka haramta a Musulunci ba, kuma muddin za su kiyaye dabi'u na kyawun hali a cikin mu'amalarsu, kamar gaskiya, amana, da kyautatawa.

God makes it lawful for Muslims to engage in business and to make profit, provided they do not indulge in trading commodities that are prohibited in Islam, and that they observe ethical values is their transaction, such as honesty, truthfulness, and kindness.

Har ila yau, harkokin kasuwanci ba za su zama cikas ga ambaton Allah ba ko kuma cika wajibai na ruhi da na duniya da Ya wajabta.1

Also, business engagements must not be a hindrance to the remembrance of God, or the fulfillment of spiritual and material obligations prescribed by Him.1

Tun da cinikayya halal ce, akwai hadisai da yawa da ke umurtar masu kula da marayu da su saka dukiyar marayu cikin kasuwanci, don kada ta kare saboda biyan zakka akai-akai. Al'ada ce cewa wani ɓangare na dukiyar kowace al'umma ana amfani da shi wajen ciniki da musayar kasuwanci, don haka babu abin mamaki da Musulunci ya wajabta zakka a kan kadarorin da aka saka a harkar kasuwanci da ciniki, da kuma a kan kuɗin shiga da ake samu daga gare su. Kamar zakkar kuɗi, zakkar kasuwanci nuna godiya ce ga God saboda ni'imominsa, ta hanyar kula da waɗancan bayinsa da ke cikin buƙata.

Since practicing trade is lawful, several sayings ordain the guardians of orphans to invest orphans, wealth in trade so that it is not exhausted by the repetitive payment of zakah. It is normal that a part of the wealth of any nation is used in trade and business exchange, and it is no wonder that Islam prescribes zakah on assets invested in business and commerce as well as on the income derived therefrom. Like zakah on money, zakah on business is an expression of thankfulness to God for His bounties by caring about those of His servants who are in need.

Fiqhi na Musulunci yana yin bayani dalla-dalla game da irin wannan zakka. Malaman fiqhi suna kiran kayan kasuwanci da 'urud al tijarah,2 wato duk wani kaya da aka samu don sayarwa domin riba, banda kuɗin ruwa (liquid monetary assets). Wannan ma'ana ta haɗa da injuna, kayan daki, tufafi, abinci, kayan ado, kayan adon zinariya da azurfa, dabbobi, tsirrai, ƙasa, gine-gine, da sauransu. Wasu malaman suna bayyana 'urud al tijarah a matsayin duk abin da mutum ya saya don ya sayar da shi domin riba.3 Musulmin da ke da kayan kasuwanci wanda darajarsa ta kai nisab na kuɗi ko fiye da haka a ƙarshen shekarar zakka, dole ne ya biya zakkar da ta wajaba a kansa a kashi biyu da rabi cikin ɗari. Ana karɓar wannan zakka a kan jari da kuma ƙarin riba da ke tasowa bisa ga jarin.

Islamic jurisprudence addresses itself to the details of this kind of zakah. Business inventory is called by jurists 'urud al tijarah,2 which means any commodities obtained for the purpose of resale for profit, except liquid monetary assets. This definition includes machinery, furniture, clothing, foodstuffs, ornaments, jewelry, livestock, plants, land, buildings, etc. Some jurists define 'urud al tijarah as anything that one buys in order to sell for profit.3 A Muslim who owns business inventory equal to nisab of money or more at the end of a zakah year must pay its due zakah at the rate of two-anda- half percent. This zakah is levied on the principal and increments accruing above the principal.

Wannan babin yana da sassa huɗu. Na farko yana magana kan wajabcin zakkar kayan kasuwanci, na biyu yana karyata hujjojin waɗanda ba sa wajabta zakka a kan kasuwanci, na uku yana bayyana sharuɗɗan wannan nau'in zakka, na huɗu kuma yana magana kan hanyoyin biyan zakkar kayan kasuwanci.

This chapter has four sections, The first deals with the obligation of zakah on business inventory, the second disproves the arguments of those who do not obligate zakah on business, the third section describes the conditions for this kind of zakah, and section four deals with the methods of paying zakah on business inventories.

Ana samun shaidar wannan wajibi daga tushen Shari'a guda huɗu a Musulunci:

Evidence of this obligation is taken from the four sources of Shari'ah in Islam:

Alƙur'ani, Sunna, ijma'i da kiyasi.

Qur'an, Sunnah, ijma and analogy.

Allah na cewa, "Ya ku waɗanda suka yi imani, ku ciyar daga cikin abubuwa masu kyau waɗanda kuka sama ta hanyar halal, da kuma daga cikin amfanin ƙasa da muka fitar muku."4 Imam Bukhari ya nuna a babin zakka a cikin littafinsa mai inganci5, a ƙarƙashin sashen sadaka akan sana'o'i da kasuwanci, cewa wannan sadaka ana karɓarta bisa ga ayar, "Ya ku waɗanda suka yi imani, ku ciyar daga cikin abubuwa masu kyau waɗanda kuka samu." Imam al-Tabari ya yi sharhi, "Ku biya zakka daga cikin abubuwa masu kyau da kuke samu a harkokin tattalin arzikinku, kamar kasuwanci, masana'antu, ko zinariya da azurfa." Ya kuma ruwaito ta hanyoyi da dama, daga Mujahid, cewa kalmomin "abubuwa masu kyau waɗanda kuka samu" na nufin ta hanyar yin ciniki.6 Imam al-Jassas, a cikin littafinsa Ahkam al-Qur'an, ya ce, "An ruwaito cewa wasu daga cikin magabatanmu sun fassara kalmomin Allah 'abubuwa masu kyau waɗanda kuka samu' da ma'anar ciniki. Daga cikinsu akwai al-Hasan da Mujahid. Sai dai ma'anar gaba ɗaya ta kalmomin ta shafi dukkan dukiyar da aka samu ta sauran hanyoyin tattalin arziki."7 Imam Abu Bakr bin al-'Arabi ya ce, "Malamanmu sun fassara kalmomin Allah 'da kuka samu' da abubuwan da aka samu ta hanyar ciniki, kuma kalmomin 'da muka fitar muku daga ƙasa' da abubuwan da aka samu ta hanyar noma." Ya kamata a lura cewa riba na iya fitowa ko daga ƙasa ko daga ƙoƙarin ɗan adam a kasuwanci, masana'anta, farauta, da ganimar yaƙi. Kamar yadda Allah ya wajabta wa masu arziki su bai wa matalauta daga dukkan waɗannan abubuwan da aka samu, kasuwanci ba a keɓe shi ba, don haka ribarsa ma tana wajaba a bada zakka a kanta.8 Imam al-Razi ya nuna cewa ma'anar bayyana ta ayar ita ce zakka tana wajaba a kan kowane abu da ɗan adam ya samu, ciki har da dukiyar kasuwanci, zinariya da azurfa, da dabbobi, domin dukkansu ana samun su ne.9 Wannan yana goyon bayan ayar da ke cewa, "Dukiyarsa da abin da ya samu ba za su amfane shi ba."10 "Abin da ya samu" na nufin tarin ribarsa daga kasuwanci.

God says, "O ye who believe, give of the good things which ye have honorably earned, and of the fruits of the earth which we have produced for you."4 Imam Bukhari indicates in his chapter on zakah in his correct collection5 under the section on sadaqah on crafts and business that this sadaqah is taken in accordance with the verse, "O ye who believe, spend out of the good things which ye have earned," Imam al Tabari comments, "Pay zakah out of the good things you earn in your economic activity, such as business, industry, or gold and silver," He also reports through several chains, from Mujahid, that the words "good things you have earned" means by making trade.6 Imam al Jassas, in his Ahkam al Qur'an, says "It is reported that a group of our predecessors explain God's words 'good things you have earned' as through trade. These include al Hasan and Mujahid. However, the general implication of the words covers also all assets earned by other economic activities,"7 Imam Abu Bakr bin al 'Arabi says that "Our scholars interpret the words of God 'that you have earned' as things earned by means of trade, and the words 'that we have produced from the earth for you' as things earned by means of agriculture." It should be noted that earnings may come either from the earth or from human effort in trade, industry, hunting and booty obtained in war. As God ordains the rich to give the poor out of all these earnings, trade is no exception and its earnings are also zakatable.8 Imam al Razi points out that the obvious meaning of the verse is that zakah is obligated on every asset human beings earn, including trade assets, gold and silver, and livestock, since all these are earned.9 This is supported by the verse that reads "No profit to him from all his wealth and earnings."10 "His earnings" are his accumulations from trade.

Abu Daud ya ruwaito daga Samurah bin Jundub cewa: "Annabi (p) yana umurtar mu da mu biya al-sadaqah daga abin da muke da shi don sayarwa."16 Kalmar "umurta" tana nufin "wajabtawa", kuma a bayyane yake cewa sadaqah na nufin zakka, musamman idan ta zo da kalmar nuni "al". Al-Daraqutni ya ruwaito daga Abu Dharr, ya ce: "Na ji Manzon Allah (p) yana cewa: 'Raƙuma ana yi musu zakka, ragunan ana yi musu zakka, tufafi da kayan gida ana yi musu zakka.'"17 Babu wata sabani cewa tufafi da sauran kayan gida na amfanin kai ko na iyali an keɓe su daga zakka, wanda hakan na nufin cewa tufafi da kayan gida da aka ambata a wannan hadisi suna nufin kayan kasuwanci da aka tanada don sayarwa. Wannan kuma yana tare da hadisai na gama-gari waɗanda suka wajabta zakka a kan kowane irin dukiya ba tare da bambanci ba, kamar "Ku bada zakka a kan dukiyarku."18 Ana lura cewa kayan kasuwanci shi ne irin dukiya na farko da ke shiga ƙarƙashin kalmar "mal" da ake amfani da ita a hadisai, domin kayan kasuwanci gama-gari ne kuma yana iya haɗawa da duk abin da aka saya don sayarwa.19

Abu Daud reports from Samurah bin Jundub that " the Prophet (p) used to order us to pay al sadaqah out of what we have for sale."16 To "order" implies to "obligate" and it is clear that sadaqah means zakah, especially when it is preceeded by the definite article "al". Al Daraqutini reports Abu Dharr "I heard the Messenger of God (p) saying 'Camels are zakated, lambs are zakated, and clothes and housewares are zakated.'"17 There is no disagreement that clothes and other housewares for personal or household use are exempt, which means that housewares and clothes mentioned in this saying refer to business inventory for resale. This is in addition to the general sayings that obligate zakah on all kinds of wealth without discrimination, such as "give zakah on your wealth."18 It is noted that trade inventory is the first kind of wealth that comes under the word "mal" used in sayings, because trade inventory is general and may include anything purchased for sale.19

Abu 'Ubaid ya ruwaito daga 'Abd al-Qari, ya ce: "An naɗa ni ma'ajin dukiya a zamanin 'Umar bin al-Khattab. Lokacin karɓar zakka ya zo, sai ya kan ƙididdige dukiyar 'yan kasuwa, ta da ke a gabansu da ta da ba ta a gabansu, sannan ya karɓi zakka a kan dukkansu, daga cikin dukiyar da ke a gabansu."20 Ibn Hazm ma ya ruwaito shi a cikin al-Muhalla, inda ya ƙara da cewa sarkar rahoton tana da inganci. Akwai kuma rahoto daga Abi 'Amr bin Hammas, daga mahaifinsa, wanda ya ce: "'Umar ya wuce ta wurina ya ce, 'Ya Hammas, ka biya zakkar dukiyarka.' Na amsa, 'Ba ni da wata dukiya sai fatun dabbobi da jaka.' 'Umar ya ce, 'Ka tantance darajarsu, ka biya zakkar da ta wajaba a kansu.'"22 Marubucin al-Mughni ya yi sharhi cewa "irin wannan labari yana da yawa, kuma babu ɗaya daga cikin Sahabbai da ya musanta wannan hukunci, wanda hakan ke nuna wata irin ijma'i a kan wannan batu."23

Abu 'Ubaid reports from 'Abd al Qari, "I was appointed as treasurer at the time of 'Umar bin al Khattab. When the time of collection came, he used to calculate the assets of merchants, both present and absent assets, and then take zakah on them all, out of the assets that were present."20 Reported also by Ibn Hazm in al Muhalla, where he adds that its chain is correct. There is a report from Abi 'Amr bin Hammas, from his father, who said "'Umar passed by me and said, 'Oh Hammas, pay the zakah due on your wealth.' I answered, I have no wealth except hides and bags.' 'Umar replied, 'Evaluate them and pay the zakah due on them.'"22 The author of al Mughni comments that "the likes of such a story are common, and none of the Companions negate this ruling, which implies a sort of ijma' on this matter."23

Abu 'Ubaid ya ruwaito daga Ibn 'Umar cewa: "Bayi da tufafi da aka yi niyyar sayarwa suna da zakka."24 Al-Baihaqi da Ibn Hazm sun ruwaito daga Ibn 'Umar cewa: "Babu zakka a kan kayan gida da tufafi, sai dai idan an yi amfani da su wajen kasuwanci." Ibn Hazm ya ƙara da cewa wannan ruwaya ce ingantacciya.25 Haka kuma, Abu 'Ubaid ya ruwaito daga Ibn 'Abbas wajabcin zakka a kan kasuwanci.26

Abu 'Ubaid reports from Ibn 'Umar that "Slaves and clothe intended for trade are zakatable."24 Al Baihaqi and Ibn Hazm report from Ibn 'Umar that "There is no zakah on housewares and cloths, except when they are used for trade." Ibn Hazm adds that this is a correct narration.25 Moreover, Abu 'Ubaid also reports the obligation of zakah on trade from Ibn 'Abbas.26

Ibn Rushd ya ambata cewa kayan kasuwanci dukiya ce da ake nufi da ita domin bunƙasa, kamar sauran nau'o'in dukiya guda uku da aka amince baki ɗaya cewa ana biyan zakka a kansu: amfanin gona, dabbobi, da zinariya da azurfa. Don haka kwatankwacin yana bayyana sosai kuma yana dacewa.31 Dangane da hujjar da ke goyon bayan wannan ginshiƙi, kayan kasuwanci suna kama da kadarorin kuɗi. Ana iya musanya su, suna da daraja, kuma an shirya su domin saka hannun jari da bunƙasa. Idan ba a wajabta zakka a kan kayan kasuwanci ba, masu dukiya za su riƙa ajiye dukiyarsu koyaushe a cikin nau'in kaya da kayan sayarwa, kuma su guji ajiye kuɗi a hannu, don kauce wa biyan zakka.32 Abu ne na al'ada 'yan kasuwa su riƙe kuɗi kaɗan a hannunsu, tun da yawancin ciniki ana yin sa ta bashi ko ta hanyar canja wurin kuɗi a banki, da cak da kuma takardun biyan kuɗi.

Ibn Rushd mentions that trade assets are wealth intended for growth, like the other three forms of wealth that are unanimously considered zakatable: agricultural products, livestock, and gold and silver. Thus the analogy is clear and fitting.31 As for the reasoning that supports this premise, trade assets are like monetary assets. They are exchangeable, valued, and readied for investment and growth. if zakah were not to be imposed on trade assets, rich people would always keep their wealth in the form of merchandise and inventory and avoid keeping cash, to escape the payment of zakah.32 It is natural that businessmen keep little cash, since most business transaction take place through credit or through bank transfers, checks, and drafts.

A cewar marigayi Rashid Rida, dalilin wannan al'amari shi ne cewa Allah ya wajabta zakka a kan dukiyar masu wadata domin a taimaki talakawa da mabukata, da kuma domin a biya wasu bukatun jama'a na Musulmi da Musulunci. Zakka kuma tana nufin rage tarin dukiya a hannun wasu mutane kalilan, bisa ga ka'idar da ayar nan ta kafa, "domin kada ya zama yana zagayawa ne kawai a tsakanin masu wadata daga cikinku." Haka kuma, tana ba masu wadatar amfanin tsarkakewa da tsarkakakkiyar zuciya, tana kuma horar da su su zama masu taimako da tausayi. Idan aka yi la'akari da duk wannan, shin ya dace ne a keɓe 'yan kasuwa da masu sana'o'i, waɗanda za su iya mallakar mafi yawan dukiyar al'umma, daga biyan zakka?33

According to the late Rashid Rida, the rationale for this matter is that God imposed zakah on the wealth of the rich in order to relieve the poor and needy and to pay for some public interests of Muslims and Islam. Zakah also aims at reducing capital concentration in the hands of a few individuals, in accordance with the principle laid down by the verse, "in order that it may not merely make a circuit between the wealthy among you." Moreover, it gives the rich the benefit of purification and sanctification and trains them to be helpful and merciful. With all that in mind, is it reasonable that merchants and businessmen, who may own the bulk of the wealth of a nation, be exempted?33

Bisa ga al-Khaddabi, akasarin Sunnawa suna ra'ayin cewa zakka wajibi ne a kan kadarorin kasuwanci, sai dai 'yan malaman Zahiriyya na baya. Ibn Hazm ya rungumi wannan ra'ayi a littafinsa al-Muhalla.37 Wasu malamai da aka sani da karkatar da zakka zuwa takaitawa, kamar al-Shaukani da Siddiq Hasan Khan, suma suna goyon bayan wannan ra'ayi. Hujjojinsu za a iya takaita su a cikin wadannan maki:

According to al Khattabi, Sunnites are generally of the opinion that zakah is obligatory on trade assets,36 except for a few late jurists of the Zahiri school. Ibn Hazm in his al Muhalla adopts this view.37 Some scholars known for their inclination to restrict zakah, such as al Shawkani and Siddiq Hasan Khan support this view too. Their arguments can be summarized in the following points:

Da farko, suna dogara ga hadisai guda biyu: "Babu zakka da take wajaba a kan Musulmi a kan bayinsa da dawakansa," da kuma "Na keɓe ku daga sadaka a kan dawakai da bayi."38 Ma'anar zahirin waɗannan maganganu ita ce, an kawar da zakka a kan waɗannan abubuwa biyu, ko suna cikin kayan kasuwanci ko ba sa cikin su. Amsar malaman da suke cikin rinjaye ita ce, nazarin waɗannan hadisai biyu yana nuna cewa suna kawar da zakka a kan bayin hidimar gida da dawakan hawa na kai. Dukkansu suna biyan buƙatu waɗanda aka yarda baki ɗaya cewa an keɓe su daga zakka.

Firstly, they draw on the hadiths, "No zakah is obligated on Muslims on their slaves and horses," and I have exempted you from sadaqah on horses and slaves."38 The literal meaning of these sayings is that zakah is waived for these two items, whether or not they are trade inventory. The reply of scholars in the majority camp is that studying these two sayings indicates that they waive zakah on slaves in household service and horses used for personal transportation. Both serve needs that are unanimously exempt from zakah.

Na biyu, suna jayayya cewa a ƙa'ida haramun ne a karɓi wani ɓangare na dukiyar musulmi ba tare da bayyananniyar hujja daga Allah ta hanyar Alƙur'ani ko Sunnah ba. An yi kasuwanci a zamanin Annabi ﷺ, kuma babu wani ingantaccen rahoto da ya wajabta zakka a kan kasuwanci. Game da maganar da aka karɓa daga Samurah da Abu Dharr, hujjarsu ita ce cewa suna da rauni, don haka ba za a yi amfani da su a matsayin hujja ba wajen wajabta zakka.39

Secondly, they argue that in principle it is forbidden to take any part of a Muslim's wealth without clear evidence from God through Qur'an or Sunnah. Trade was practiced in the time the Prophet (p) and there is no correct report obligating zakah on trade. As for the saying from Samurah and Abu Dharr, the argument is that they are weak and must not be used as evidence for obligating zakah.39

Fuqahā' al-Imāmiyyah are of the view that zakāh on trade assets is recommended (mustaḥabb) rather than obligatory.42 They do, however, have another ruling for the profits of trade (excluding capital), saying that one-fifth (khums) is due on those profits. They argue that the verse "And know that out of all the booty that ye may acquire, a fifth share is assigned to God, and to the Apostle, and to near relatives, orphans, the needy, and the wayfarer," covers all earnings from business, buried treasures, and other gains. This obligation of one-fifth on business profits comes after deducting the personal and household expenses of the trader. The author of Jawāhir al-Kalām writes that "one-fifth is levied on the residual of profits from trade, industry, and agriculture after the deduction of living expenses for the whole year." He adds, "This is not disputed."43 In contemporary terms, this means a levy of twenty percent on net income.

Imami jurists are of the opinion that zakah is recommended rather than obligated on trade assets.42 They have, however, another prescription for trade earnings (excluding capital), saying that one-fifth is due on those profits. They argue that the verse "and know that out of all the booty that ye may acquire, a fifth share is assigned to God, and to the Apostle, and to near relatives, orphans, the needy, and the wayfarer," covers all earnings from business, buried treasures, and other gains. This obligation of one-fifth on business profits comes after deducting the personal and household expenses of the trader. The author of Jawahir al Kalam writes that "one-fifth is levied on the residual of profits from trade, industry, and agriculture after the deduction of living expenses for the whole year." He adds, "This is not disputed."43 Using contemporary terms, this means a levy of twenty percent on net income.

Sunnawa suna jayayya cewa wannan ayar tana nufin kawai ganimar da aka samu a yaƙi, kamar yadda Manzon Allah ﷺ ya bayyana. Wannan fassarar tana samun goyon baya daga mahallin ayar a cikin suratul Anfal kanta. Idan aka bar kalmar "ghanimah" a fadi, ba a takaita ta ga yanayin yaƙi ba, to za a wajabta kashi ashirin cikin ɗari a kan gādo, wanda hakan a fili yake sabawa ijma'i. Saboda haka, "ghanimah" da aka samu ba zai iya nufin dukkan ribar da aka samu ba.44

Sunnites argue that this verse refers only to booty acquired in war, as explained by the Messenger of God (p). This interpretation is supported by the context of the verse in sura al Anfal itself. If acquired booty [ghanimah] is left general and not restricted to the case of war, then twenty percent on bequests would be due. This obviously contradicts the ijma'. Acquired booty cannot consequently mean all earned profits.44

Ciniki shi ne musanya da niyyar samun riba.45 Kadarorin ciniki kuma kayayyaki ne da ake samu don sayarwa domin riba.46 Don haka abubuwa biyu ne ke cikin ciniki: aikin saye ko sayarwa, da niyyar samun riba.47

Trade is exchange with the intention of making profit.45 Trade assets are commodities obtained for the purpose of selling for profit.46 Thus two elements are involved in trade---the action of buying or selling, and the intention of making profit.47

Sayen kaya don niyyar amfani da kadara ba kasuwanci ba ne. Kayan da aka saya don amfanin kai da na iyali ba kadarorin kasuwanci ba ne. Wadannan abubuwa biyu dole ne su kasance tare a kowane lokaci cikin kasuwanci.48

Buying for the intention of using the asset is not trade. items bought for personal and household use are not trade assets. These two elements must always co-exist in trade.48

Canza niyya daga siyarwa don riba zuwa amfanin kai game da wani abu yana kawar da zakatinsa.49

Changing the intention from selling for profit to personal use of an item must remove its zakatability.49

Waɗannan su ne sharuɗɗa biyu manya na ma'anar kadarorin kasuwanci. Wasu malamai kaɗan suna ƙara wani sharaɗi, cewa ba a kamata a sake biyan zakka a kan wani abu ɗaya a cikin shekara ɗaya ta zakka ba,50 saboda Annabi ﷺ ya ce: "Kada a sake sadaka a cikin sadaka."52 Sake biyan zakka na iya faruwa idan aka sayi wani kaya, misali filin noma, don sake sayarwa da riba, amma sai ya zama an noma shi, aka girbe amfanin gona yana hannun mai kasuwancin. Malamai da yawa suna ganin cewa zakkar noma (kashi goma) ce ake yi a kan amfanin gonar, yayin da wasu ke ganin zakkar kadarorin kasuwanci kawai ce ake yi. Duk da cewa wasu kaɗan suna ganin cewa zakka biyu ya kamata a yi a wannan yanayi,53 mafi yawan malamai sun yi ra'ayin cewa ba a kamata a yi zakka biyun tare ba, domin hakan zai zama sake biyan zakka.

These are the two main conditions for the definition of trade assets. A few scholars add another condition,50 that there should be no duplication in zakah on any item in one single zakah year,51 since the Prophet (p) said "There should be no duplication in sadaqah."52 Duplication may take place in the case when a commodity, e.g. agricultural land, is purchased for resale with profit, but is cultivated and harvested while in the possession of the merchant. Many scholars suggest that zakah on agriculture (ten percent] is applicable on the produce, while others consider zakah on trade assets alone is applicable. Although a few suggest that the two zakah must apply in this case,53 the majority are of the opinion that the two forms of zakah must not apply together, because that would be duplication in zakah.

Kadarorin ciniki na iya kasancewa a ɗaya daga cikin siffofi uku masu zuwa:

Trade assets may take one of the following three forms:

1. Yana iya kasancewa kayayyaki da kayan sayarwa, 2. Kudi a hannu ko a banki, 3. Ko basusuka da bashin da aka bayar ga wakilai da wasu.

1. It could be merchandise and inventory for sale, 2. Cash on hand or in the bank, 3. Or debts and credits extended to agents and others.

Har ila, 'yan kasuwa na iya samun wajibai a sifar basussuka da suke bin wasu mutane.

Also traders may have liabilities in the form of debts due to other people.

Abu Ubaid ya ruwaito hanyoyin lissafin zakkah kamar yadda wasu daga cikin manyan Tabi'in suka fahimce su. Ya ambato Maimun bin Mahran yana cewa: "Idan zakkah ta wajaba, sai ka lissafa adadin kuɗi, ka ƙara masa darajar kayan ciniki, da adadin bashin da za ka sa ran za a biya ka daga hannun abokan ciniki, ka tara jimillar, sannan ka cire duk bashin da kake bin wasu, sai ka biya zakkah a kan abin da ya rage." Al Hasan al Basri yana cewa: "Idan zakkah ta wajaba, sai mutum ya ƙara adadin kuɗi, da darajar kayan ciniki, da adadin bashi, sai dai adadin bashin da ba a sa ran biyansa ba, sannan ya biya zakkah a kan jimillar." Ibrahim al Nakha'i ya nuna cewa mutum ya kamata ya tantance darajar kadarorin kasuwancinsa, ya biya zakkah a kansu tare da zakkar sauran dukiyarsa.58

Abu Ubaid reports the ways of calculating zakah as perceived by some of the great Followers.57 He quotes Maimun bin Mahran as saying, "When zakah is due, calculate the amount of money, add to it the value of inventory and the amount of debts on customers that you expect to be paid, sum the total, deduct whatever debts you owe to others and pay zakah on the net." Al Hasan al Basri says, "When zakah is due, one must add the amount of money, plus the value of inventory, plus the amount of debts, except the amount of hopeless debts, and pay zakah on the total." Ibrahim al Nakha'i indicates that one must evaluate one's trade assets and pay their zakah along with zakah due on one's other holdings."58

Ya bayyana daga waɗannan nassoshi cewa dan kasuwa Musulmi, idan zai lissafa dukiyar da ake biyan zakka a kanta, dole ne ya tara abin da yake mallaka, ko jari ne, ko riba, ko tanadi, da basussukan da ake sa ran biya. Ya zama wajibi ya yi kididdigar kayansa ya kimanta su, tare da kuɗi da basussuka, sannan ya biya kashi 2.5% na jimillar. Amma basussukan da ba a sa ran biyansu ba ba a zakkance su ba, sai dai idan an biya su. Idan aka biya, sai a zakkance su sau ɗaya kacal,

Bisa ga Malik, ɗan kasuwa mai riƙe kaya (mai ƙunshe da kaya) shi ne wanda yake sayen kayayyaki yana jiran farashi ya tashi domin ya sayar, yayin da ɗan kasuwa wanda ba mai riƙe kaya ba shi ne wanda yake saye domin sayarwa a kai a kai, ba tare da ba da muhimmanci sosai ga ajiya ko jiran canjin farashi ba.60 Ibn Rushd ya rubuta cewa "Malik ya ce ɗan kasuwa mai riƙe kaya dole ne ya biya zakka a kan kayansa idan ya sayar da su, sau ɗaya kawai, koda kuwa an ajiye kayan shekaru da yawa, alhali sauran ɗan kasuwa ana buƙatar ya biya zakka a kan kaya kowace shekara.

According to Malik, a monopolistic merchant is one who buys commodities and waits until prices go up to sell, while a non-monopolistic merchant is one who buys to sell on regular basis without giving much attention to storage or to waiting for a price change.60 Ibn Rushd writes "Malik says a monopolistic merchant must pay zakah on his inventory when he sells them, once only, even if his stock was kept for several years, while the other merchant is required to pay zakah on the inventory each year.

Mafi yawan malamai, ciki har da al-Shafi'i, Abu Hanifah, Ahmad, al-Thawri, al-Awza'i da sauransu, ba sa yin wani bambanci tsakanin waɗannan 'yan kasuwa biyu."61 Ibn Rushd ya yi sharhi kan ra'ayin Malik cewa: "Wannan ya zama kamar shigar da abu cikin Shari'ah, ba kuma fitar da hukunci daga ka'idodinta ba. Irin wannan abu yawanci ana kiransa qiyas mursal (kiyasi maras tushe), wanda ba ya dogara da wata ka'ida da aka ambata a cikin Shari'ah, sai dai kawai da tunani mai tsafta game da maslahohin Shari'ah. Malik ya karɓi irin wannan hanya." Haka kuma, malaman Malikiyya suna da ra'ayoyi daban-daban game da yanayin da kayan cinikin wanda ba mai mallakar kasuwa ba ke kwance a ajiye har na shekaru da yawa. Shin yana wajaba ya biya zakkar kowace shekara, ko kuwa a yi masa kamar yadda ake yi wa mai mallakar kasuwa wanda a lokacin sayen sa yake tsammanin dogon lokacin jira? Sahnun ya ce kayan da suka tsaya a ajiye na iya a yi musu hukuncin kayan mai mallakar kasuwa, yayin da Ibn al-Qasim bai yarda da haka ba.62

The majority, including al Shafi'i, Abu Hanifah, Ahmad, al Thawri, al Awza'i, and others, do not make any distinction between these two merchants."61 Ibn Rushd comments on Malik's view, "This seems to be an intrusion into Shari'ah, rather than a deduction from its principles. Things like this are usually called loose analogy (al qiyas al mursal), which do not rely on a principle mentioned in Shari'ah but only on pure rationalization of Shari'ah's interests. Malik accepts such an approach." Furthermore, Malikites have different opinions about the case in which the merchandise of a non-monopolistic merchant remains in stock for several years. Is he required to pay zakah every year, or should he be treated like the monopolistic merchant who at the time of purchase anticipates a long waiting period ? Sahnun says that stagnant inventory may be treated like the merchandise of monopolistic merchant, while Ibn al Qasim does not agree.62

Kadarorin kasuwanci da ake nufi idan ana maganar wajibcin zakka su ne kadarorin da suke ruwa, wato masu motsi, ko abin da aka fi kira jari mai juyawa. Gine-gine, kayan daki da kayayyakin gyara na shaguna waɗanda ba a saye su domin sayarwa ba, ba sa cikin kadarorin da ake biyan zakka a kansu.

Business assets referred to with respect to zakatability are only those assets that are liquid or circulating, or what is usually called the circulating capital. Buildings, furniture and fixtures of stores that are not acquired for sale are not included in zakatable assets.

Malamai sun bayyana kadarorin kasuwanci wadanda ake biyan zakka a kansu da cewa su ne kayayyakin da ake saya domin sake sayarwa da riba.63 Hadisin da Samurah ya ruwaito yana cewa: "Manzon Allah ﷺ yana umurtar mu da biyan sadaqah a kan abin da muka ware domin sayarwa." Saboda haka, ana cewa kwantena, keji, ma'auni, injina da kayan aiki ba sa cikin abubuwan da ake biyan zakka a kansu.64 Wasu malamai kuma suna bambance tsakanin kwantena da marufi da ake sayarwa tare da kayan kasuwanci da wadanda ba a sayar da su ba, inda na farko ake biyan zakka a kansu, yayin da na biyu ba a biya ba.65

Jurists define zakatable assets of trades as those materials that are purchased for resale with profit.63 The saying narrated by Samurah states that "the Prophet (p) used to ordain us to pay the sadaqah on what we designate for sale." Consequently, it is said that containers, cages, scales, machinery and tools are not included in zakatability.64 Some jurists go on to distinguish between containers and packages sold with the merchandise and those that are not sold, the former being zakatable while the latter are not.65

Ra'ayin mafi yawan malamai shi ne a yi amfani da farashin yanzu a ranakun da zakka ta wajaba. Haka kuma an ruwaito daga Tabi'i Jabir bin Zaid: Ana yin kimantawa bisa farashin ranar da zakka ta wajaba. An ruwaito daga Ibn Abbas cewa ya ce: "Babu laifi a jira har sai an sayar da kayan kasuwancin, sannan a biya zakkar da ta wajaba bisa ga abin da aka samu ainihi." Wani ra'ayi na uku kuma Ibn Rushd ya ruwaito ba tare da danganta shi ga wani takamaiman malamin fiqhu ba, shi ne a kimanta kayan ciniki bisa farashin da aka saye su da shi. Tun da farashi na iya tashi ko ya sauka, ba shi da adalci ga mai biyan zakka ko wanda zai karɓe ta ya yi la'akari da wani farashi face farashin da ake ciki a ranar biyan, musamman ma saboda zakka a zahiri tana wajaba ne a kan babban jari da ribar da ta taru. Ra'ayin mafi yawan malamai a nan shi ne mafi dacewa a fili. Sai dai ya kamata a lura cewa idan za a sayar da kayan ciniki gaba ɗaya, dole ne a yi amfani da farashin jumla, ba farashin sayarwa ga masu sayayya ba, kuma idan za a kwashe kaya, za a yi shi ne a farashin jumla na yanzu.

The majority's view is to use current prices on the due dates of zakah. This is also reported from the Follower Jabir bin Zaid: Evaluation is done at the prices of the day zakah becomes due. Ibn Abbas is reported to have said that "It is allright to wait untill the merchandise is sold, and then the due zakah is paid according to the actual proceeds."66 Yet a third view is reported by Ibn Rushd without attribution to any specific jurist, which is to appraise the inventory at its purchase price.67 Since prices may go up or down, it is not fair for the payer or the recipient of zakah to consider anything but prices that are current on the day of payment, especially since zakah is, in fact, due on principal and accrued profit. The majority's view is obviously most reasonable here. But it should be noted that wholesale prices, and not retail prices must be used if any liquidation of inventory is to be done it will be at current wholesale prices.

Na'am, akwai ra'ayoyi da dama. Abu Hanifah da wata riwaya daga al-Shafi'i sun bar wa ɗan kasuwa zaɓin, musamman idan kayan da yake sayarwa kayan amfanin yau da kullum ne.68 Wata riwaya daga al-Shafi'i kuma ta sa biyan zakka ya zama wajibi a cikin kayan kansu, ba a halatta a biya darajarsu ba.69 Al-Muzani ya ce: "Ana biyan zakkar kayan kasuwanci a cikin kayan kansu, ba a cikin darajarsu ba."70 Wani ra'ayi kuma shi ne na Ahmad da wata riwaya ta uku daga Al-Shafi'i, cewa dole ne a biya zakka a cikin daraja kawai, domin nisabi a dukiyar kasuwanci al'amari ne na kimantawa kawai.71 Marubucin al-Mughni ya rubuta: "Ba mu ganin cewa ana karɓar zakka bisa irin dukiyar ba, sai dai bisa darajarta kawai."72 Wannan ra'ayi na ƙarshe ya fi dacewa da hankali a wurina, domin shi ne ya fi amfanar talaka, yana barin shi ya zaɓi kayan da yake buƙata fiye da sauran. Wannan hanya ma ta fi sauƙi ga gwamnati wajen karɓa. Biyan zakka a cikin kayan kansu kuma yana iya faruwa idan mai biyan ya san cewa talakawa suna buƙatar wannan kayan, kuma ɗan kasuwa ya ba su kai tsaye. An tambayi Ibn Taimiyya ko ɗan kasuwa zai iya biyan zakka a cikin kayan kansu ko a'a, sai ya amsa: "Hakan ya danganta da yanayi."

Naturally, there are several opinions. Abu Hanifah and report from al Shafai'i leave it to the merchant to make the choice especially when inventory takes the form of consumer goods.68 Another report from al Shafai'i makes payment obligatory in kind and not permissible in value.69 Al Muzani says that "Merchandise zakah is paid in kind and not in value."70 Yet another view is that of Ahmad and a third report from Al Shafi'i that zakah must only be paid in value because nisab in trade's assets is only a matter of valuation.71 The author of al Mughni writes "we do not think that zakah is levied on the kind of the asset but only on its value."72 This last opinion seems to me the most rational, because it is most beneficial to the poor, leaving him with the choice of commodities he needs most. This method is also easier for the state to collect. Paying zakah in kind may also be practiced when the payer knows that the poor need that commodity and the merchant pays it directly to the poor. Ibn Taimiyah was asked whether a merchant could pay zakah in kind or not, and he answered, "That depends.

Wasu mutane suna cewa, ana biyan zakka koyaushe a cikin kaya ne, wasu kuma suna cewa ya kamata a biya ta koyaushe a cikin darajar kuɗi, yayin da ra'ayi na uku ke cewa ya dogara ne da wace hanya ce ta biyan kuɗi ta fi amfani da sauƙi ga mai biya, mai karɓa, da mai karɓar zakka a kowane hali na musamman. "Ra'ayi na ƙarshe, in ji shi, shi ne mafi adalci," wato, a biya zakka a cikin kaya idan hakan ya fi amfanar talaka, ko a biya ta a cikin darajar kuɗi idan hakan ya fi masa kyau.