Kayan ciniki shi ne duk abin da ba kuɗi ba ne wanda ake amfani da shi wajen ciniki, sayayya da sayarwa, don neman riba, misali kayan abinci, tufafi, kayan daki, kayayyakin masana'anta, dabbobi, ma'adanai, filaye, gine-gine da sauran kayayyakin da ake saya da sayarwa.

Trade merchandise is everything other than currency which is used for trading, buying and selling, for the sake of profit e.g. foodstuffs, clothing, furniture, manufactured goods, animals, minerals, land, buildings and other goods that are bought and sold.

Zakat wajibi ne a kan kayan da aka tanada don cinikayya, bisa ga yarjejeniyar malamai na farko da na baya. Daga Samura b. Jundub, wanda ya ce: "Ku duba! Lalle Manzon Allah ﷺ yana umurtar mu da mu bayar da Sadaqah a kan abin da muka shirya don sayarwa." (Abu Dawud ne ya ruwaito shi). Abu Dharr ya ruwaito daga Annabi ﷺ, wanda ya ce: "Akwai Sadaqah a cikin Bazz." Al-Bazz tufafi ne da yadudduka da ake amfani da su wajen ciniki. Abu 'Amra b. Hamas ya ruwaito daga mahaifinsa, wanda ya ce: "'Umar ibn Al-Khattab ya wuce ya ce: 'Ya Hamas, ka biya Zakat a kan dukiyarka.' Na ce: 'Ba ni da wata dukiya sai Ji'b (kwari na kibiya) da fata.' Ya ce: 'Ka kimanta su, sannan ka biya Zakatinsu.'" AbdurRahman b. Abdul-Qari ya ce: "An naɗa ni a kan Bait ul-Mal a zamanin 'Umar ibn Al-Khattab. Lokacin da aka raba kyautai, sai aka tara aka kuma ƙidaya dukiyar 'yan kasuwa, na abin da yake nan da wanda ba ya nan. Sai aka karɓi Zakat daga dukiyar da take nan, a kan abin da yake nan da wanda ba ya nan." Daga ibn 'Umar, wanda ya ce: "Akwai Zakat a kan Raqeeq (bayi) da kuma tufafin Bazz waɗanda ake niyyar ciniki da su." Wajibcin Zakat a kan ciniki an ruwaito shi daga 'Umar da ɗansa, ibn Abbas, fukaha bakwai, Al-Hassan, Jabir, Tawus, Al-Nakhai, Ath-Thawri, Al-Awzai, Ash-Shafi'i, Ahmad, Abu Ubaid, Ashab ar-Rai (masu ra'ayi), Abu Hanifah da wasu.

Zakat is obliged on merchandise taken for trade by the agreement of the early and latter scholars. From Samura b. Jundub who said: “See! Verily the Messenger of Allah (saw) used to command us to give Sadaqah on what we prepared for sale” (narrated by Abu Dawud). Abu Dharr narrated from the Prophet (saw) who said: “There is Sadaqah in Bazz.” Al-Bazz are clothes and woven material used for trading. Abu ‘Amra b. Hamas narrated from his father who said: “‘Umar ibn Al-Khattab passed by and said: ‘O Hamas, pay the Zakat on your property’. I said: ‘I don’t have any property except for Ji’b (quivers) and leather’. He said: ‘Estimate them, then pay their Zakat.’” AbdurRahman b. Abdul-Qari said: “I was appointed over Bait ul-Mal in the time of ‘Umar ibn Al-Khattab. When the gifts were given out, the wealth of the traders was collected and counted, of what was present or absent. Zakat was then taken from the present wealth for what was present and absent.” From ibn ‘Umar who said: “There is Zakat on Raqeeq (slaves) and Bazz suits upon which trade is intended.” The obligation of Zakat on trade has been narrated from ‘Umar and his son, ibn Abbas, the seven jurists, Al-Hassan, Jabir, Tawus, Al-Nakhai, Ath-Thawri, Al-Awzai, Ashl-Shafii, Ahmad, Abu Ubaid, the people of the opinion (Ashab ar-Rai), Abu Hanifah and others.

Zakat akan wurin cinikin kaya wajibi ne idan ya kai nisabin zinariya da azurfa, kuma shekara ta wuce a kansa.

Zakat on trading merchandise is obliged when it reaches the Nisab value of gold and silver, and a year has passed over it.

Idan dan kasuwa ya fara kasuwancinsa da dukiyar da ba ta kai Nisab ba, sannan ta kai Nisab a karshen shekara, babu zakka a kanta, saboda shekara ba ta wuce a kanta ba. Zakka za ta wajaba a kan Nisabinta bayan cikar shekara guda a kanta.

If the trader begins his trade with property less than the Nisab then it reaches the Nisab at the end of the year, there is no Zakat upon it because a year has not passed over it. Zakat will be obliged on its Nisab after a full year has passed over it.

Idan dan kasuwa ya fara kasuwancinsa da dukiyar da ta kai nisab, misali ya fara da Dinare 1,000, sannan kasuwancinsa ya ci gaba ya kuma sami riba har ya kai ƙarshen shekara darajarsa ta zama Dinare 3,000, to wajibi ne a gare shi ya biya zakka a kan Dinare 3,000, ba a kan Dinare 1,000 da ya fara da su ba. Wannan saboda riba tana bin asalin dukiyar, wato lokacin shekara guda na ribar da aka samu daidai yake da lokacin shekara guda na asalin dukiyar. Wannan kamar 'yan awakin da uwayensu ke ɗauke da su (Sikhal) da 'yan raguna (Baham) waɗanda ake ƙidaya su tare da iyayensu, domin lokacin shekara guda (Hawl) nasu shi ne na iyayensu. Haka ma riba a kan dukiya, lokacinta (Hawl) shi ne lokacin shekara guda na asalin dukiyar da aka samo ribar daga cikinta. Idan shekara ta cika, dan kasuwa yana kimanta kayan kasuwancinsa, ko zakka tana wajaba a kansu saboda kansu, kamar raƙuma, shanu da tumaki, ko kuma ba haka ba, kamar tufafi, kayayyakin da aka ƙera, ƙasa da gine-gine. Yana kimanta su gaba ɗaya a cikin raka'o'in zinare ko azurfa. Sannan yana bayar da kashi ɗaya cikin arba'in idan ya kai darajar nisab na zinare ko azurfa, yana bayar da zakkar da ta wajaba a cikin kuɗin da ake amfani da shi. Halal ne a gare shi ya bayar da zakkarsa daga kayan kasuwancin kansa idan hakan ya fi sauƙi a gare shi, misali idan yana kasuwanci da tumaki/awaki, shanu ko tufafi kuma darajar zakkar da ta wajaba a kansa aka kimanta ta da tumaki, shanu ko tufafi, zai iya bayar da zakkarsa a kuɗi ko kuma a tumaki, shanu ko tufafi, watau duk abin da ya so zai bayar.

If the trader begins his trade with property above the Nisab such that he begins his trade with 1,000 Dinars then his trade grows and profits by the end of the year so that its value becomes 3,000 Dinars, it is obligatory upon him to pay Zakat on 3,000 Dinars not the 1,000 Dinars he started with. This is because its profit follows it i.e. the origin, and the period of one year of generated profit is the same as the period of one year of the origin. This is like, the goats’ offspring (Sikhal), and offspring of sheep (Baham), that are counted together with them, because their period of one year (Hawl) is that of their mothers. Similar to this is the profit on wealth so its time (Hawl) is the period of one year of the origin from which profits were derived. When the year finishes the trader estimates his trading merchandise whether Zakat is obliged upon it because of itself such as camels, cattle, and sheep, or not, such as clothes, manufactured products, land and buildings. He estimates them collectively in gold or silver units. He then gives quarter-tithe if it reaches the Nisab value of gold or silver, giving the obligatory Zakat in the used currency. It is allowed for him to give its Zakat from the merchandise itself if that is easier for him, e.g. where he is trading with sheep/goats, cattle or clothes and the value of the Zakat obliged upon him is estimated in sheep, cattle or clothes, he may give its Zakat in currency or he may give it in sheep, cattle or clothes i.e. he may give whichever he wishes.

Zakar kasuwanci, a kan dukiyar da ake biyan zakka a kanta kamar raƙumi, shanu da tumaki/awaki, ana biyan ta ne a matsayin zakkar kayan kasuwanci, ba a matsayin zakkar dabbobi ba. Wannan saboda kasuwanci ne aka nufa a mallakarsu, ba kawai mallakar su ba.

Zakat on trading merchandise, on whose assets Zakat is due like camels, cattle and sheep/goats, is paid as Zakat of trading merchandise, not as Zakat of livestock. This is because trade is intended in their ownership, not mere possession.