Barang dagangan ialah segala sesuatu selain mata wang yang digunakan dalam perdagangan, jual beli, demi mendapatkan keuntungan, contohnya bahan makanan, pakaian, perabot, barangan keluaran kilang, haiwan, mineral, tanah, bangunan dan barang-barang lain yang dibeli dan dijual.

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 diwajibkan ke atas barangan dagangan yang diambil untuk perniagaan, menurut persetujuan para ulama terdahulu dan terkemudian. Daripada Samurah bin Jundub yang berkata: "Lihatlah! Sesungguhnya Rasulullah ﷺ dahulu memerintahkan kami supaya bersedekah daripada apa yang kami sediakan untuk dijual" (diriwayatkan oleh Abu Dawud). Abu Dzar meriwayatkan daripada Nabi ﷺ yang bersabda: "Ada sedekah pada bazz." Al-Bazz ialah pakaian dan kain tenunan yang digunakan untuk perdagangan. Abu 'Amrah bin Hamas meriwayatkan daripada bapanya yang berkata: "'Umar bin Al-Khattab melintasi kami lalu berkata: 'Wahai Hamas, bayarlah zakat harta kamu.' Aku berkata: 'Aku tidak mempunyai harta kecuali ji'b (bekas anak panah) dan kulit.' Beliau berkata: 'Anggarkan nilainya, kemudian bayarlah zakatnya.'" 'Abdurrahman bin Abdul-Qari berkata: "Aku dilantik menjaga Bait ul-Mal pada zaman 'Umar bin Al-Khattab. Apabila pemberian-pemberian dibahagikan, harta para pedagang dikumpulkan dan dikira, sama ada yang hadir mahupun yang tidak hadir. Zakat kemudian diambil daripada harta yang hadir bagi yang hadir dan yang tidak hadir." Daripada Ibnu 'Umar yang berkata: "Ada zakat pada raqiq (hamba) dan pakaian bazz yang diniatkan untuk perdagangan." Kewajipan zakat perniagaan telah diriwayatkan daripada 'Umar dan anaknya Ibnu 'Abbas, tujuh fuqaha, Al-Hasan, Jabir, Tawus, Al-Nakha'i, Ats-Tsauri, Al-Auza'i, Asy-Syafi'i, Ahmad, Abu 'Ubaid, Ashab ar-Ra'y, Abu Hanifah dan lain-lain.

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 ke atas barang dagangan diwajibkan apabila ia mencapai nilai nisab emas dan perak, dan telah berlalu setahun ke atasnya.

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

Jika pedagang memulakan perniagaannya dengan harta yang kurang daripada nisab, lalu harta itu mencapai nisab pada penghujung tahun, maka tidak ada zakat ke atasnya kerana setahun belum berlalu ke atasnya. Zakat akan menjadi wajib ke atas nisabnya selepas setahun penuh berlalu ke atasnya.

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.

Jika pedagang memulakan perniagaannya dengan harta yang melebihi nisab, iaitu dia memulakan perniagaan dengan 1,000 Dinar, kemudian perniagaannya berkembang dan mendapat untung menjelang akhir tahun sehingga nilainya menjadi 3,000 Dinar, maka wajib baginya membayar Zakat ke atas 3,000 Dinar, bukan 1,000 Dinar yang dia mulakan. Ini kerana keuntungan mengikuti modalnya, iaitu asalnya, dan tempoh satu tahun bagi keuntungan yang dijana adalah sama dengan tempoh satu tahun bagi asalnya. Ini seperti anak kambing (Sikhal) dan anak biri-biri (Baham) yang dikira bersama induknya, kerana tempoh satu tahun (Hawl) mereka ialah tempoh induk mereka. Yang serupa dengannya ialah keuntungan daripada harta, maka tempohnya (Hawl) ialah tempoh satu tahun bagi asal yang daripadanya keuntungan itu diperoleh. Apabila tahun itu berakhir, pedagang itu menilai barang dagangannya sama ada Zakat diwajibkan ke atasnya kerana barang itu sendiri, seperti unta, lembu dan biri-biri, atau tidak, seperti pakaian, barang pembuatan, tanah dan bangunan. Dia menilainya secara kolektif dalam unit emas atau perak. Kemudian dia mengeluarkan zakat sebanyak satu perempat persepuluh (2.5%) jika nilainya mencapai nisab emas atau perak, dengan membayar Zakat yang diwajibkan dalam mata wang yang digunakan. Dibolehkan baginya untuk mengeluarkan Zakatnya daripada barang dagangan itu sendiri jika itu lebih mudah baginya, contohnya jika dia berniaga biri-biri/kambing, lembu atau pakaian dan nilai Zakat yang diwajibkan ke atasnya dinilai dalam biri-biri, lembu atau pakaian, dia boleh mengeluarkan Zakatnya dalam bentuk wang atau dalam bentuk biri-biri, lembu atau pakaian, iaitu dia boleh memilih mana-mana yang dia kehendaki.

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.

Zakat ke atas barangan perdagangan, bagi harta yang zakatnya wajib seperti unta, lembu dan kambing biri-biri/kambing, dibayar sebagai zakat barangan perdagangan, bukan sebagai zakat ternakan. Ini kerana perdagangan itu diniatkan dalam pemilikannya, bukan sekadar pemilikan semata-mata.

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.