De acordo com al-Khattabi, os sunitas são geralmente de opinião que o zakat é obrigatório sobre os bens de comércio, com exceção de alguns juristas tardios da escola Zahiri. Ibn Hazm, em seu al-Muhalla, adota esta visão.37 Alguns estudiosos conhecidos por sua inclinação a restringir o zakat, como al-Shawkani e Siddiq Hasan Khan, também apoiam esta visão. Seus argumentos podem ser resumidos nos seguintes pontos:
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:
Em primeiro lugar, eles se apoiam nos hadiths: "Não há zakat obrigatória sobre os muçulmanos quanto aos seus escravos e cavalos", e "Eu vos isentei da sadaqah sobre os cavalos e os escravos". O sentido literal dessas palavras é que a zakat é dispensada sobre esses dois bens, sejam ou não mercadorias de comércio. A resposta dos estudiosos da corrente majoritária é que o estudo desses dois ditos indica que eles isentam a zakat sobre os escravos em serviço doméstico e os cavalos usados para o transporte pessoal. Ambos atendem a necessidades que são unanimemente isentas de zakat.
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.
Em segundo lugar, eles argumentam que, em princípio, é proibido tomar qualquer parte da riqueza de um muçulmano sem evidência clara de Deus, através do Alcorão ou da Sunnah. O comércio era praticado no tempo do Profeta ﷺ, e não há nenhum relato correto que obrigue o zakat sobre o comércio. Quanto ao dito de Samurah e de Abu Dharr, o argumento é que eles são fracos e não devem ser usados como evidência para obrigar o zakat.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
A resposta a essa afirmação é que existem diversos versículos e ditos que obrigam, em virtude de sua generalidade, o zakat sobre todos os bens. A regra é que um texto geral não deve ser restringido senão por outro texto, e não há nenhum texto restritivo desse tipo. Além disso, temos evidências específicas de que o zakat é obrigatório sobre os bens de comércio, a partir do Alcorão, da Sunnah, dos ditos dos Companheiros e do consenso (ijma') dos reconhecidos sábios.
The answer to this claim is that there are several verses and sayings that obligate, by virtue of their generality, zakah on all assets. The rule is that a general text must not be restricted except by another text, and there is no such restricting text. Furthermore, we have specific evidence to the effect that zakah is obligated on trade assets from the Qur'an, Sunnah, Companions' sayings, and ijma' of recognized people of knowledge.
O dito de Samurah não é criticado por Abu Dawud e al-Mundhiri. Ibn 'Abd al-Barr o classifica como bom, e o falecido Ahmad Shakir diz dele: "Seus narradores são conhecidos e classificados como confiáveis por Ibn Hayyan." O dito de Abu Dharr é marcado como correto por al-Hakim; al-Hafiz menciona várias cadeias de transmissão para ele e marca uma delas como aceitável.
The saying of Samurah is not criticized by Abu Daud and al Mundhiri. It is graded good by Ibn 'Abd al Barr, and the late Ahmad Shakir says of it, "Its narrators are known and classified as trustworthy by Ibn Hayyan." The saying of Abu Dharr is marked correct by al Hakim; al Hafiz mentions several chains for it and marks one of them as all right.
Essas afirmações são respaldadas pelas generalidades dos textos principais, pelas ações dos Companheiros e pelo ijma', além da analogia e do raciocínio.
These sayings are supported by the generalities of the main texts, the actions of the Companions, and the ijma' in addition to analogy and reasoning.
Thirdly, Abu 'Ubaid mentions that some jurists claim zakah is not obligated on trade inventory on the grounds that zakah must always be paid out of the asset itself, and in the case of trade merchandise, all scholars accept payment on the basis of value. Abu 'Ubaid continues, "This is an error in judgement, because we know in the tradition of the Messenger of God ﷺ that zakah obligated on one kind of asset may be paid in the form of another kind. For example, in the Prophet's ﷺ letter to Mu'adh about jiziah is written "one each person who is past puberty, there is a due of one dinar, or its value is clothes."40 Also, part of the Prophet's ﷺ treaty with the people of Najran reads "they are obliged to give two thousand pieces of clothes every year, or their equivalent in silver." 'Umar accepted camels as jiziah payment, while its levy was in gold and silver, and 'Ali accepted ropes and needles in payment of jiziah. It is also reported from Mu'adh that he took merchandise in the place of zakah. He said, "Bring me clothes and men's wear; I accept it in payment of sadaqah, since it might be easier for you and more beneficial to the migrants in Madinah." Ibn Mas'ud's wife, it is reported, said to him, "I have a necklace that weighs twenty mithqal." He replied, "Pay five dirhams on it." (One mithqal is worth ten dirhams.) Abu 'Ubaid notes that in all these examples, dues are levied on certain items and collected in the form of another. This negates the statement that zakah must be waived if it cannot be paid in the form of the same zakatable item. As for trade merchandise, zakah may be collected in kind unless such collection harms the asset by forcing the division of the indivisible, in which case the value should be designated and zakah is then paid in value. Muslims agree on the zakatability of trade merchandise, and its opponents are not known as people of knowledge. No entanto, o zakat não é obrigatório sobre esses itens quando deixam de ser mercadoria de comércio e são destinados ao uso pessoal ou doméstico, de forma semelhante à isenção do zakat sobre camelos e vacas utilizados para o transporte da família. Os bens comerciais, como o gado, são destinados ao crescimento, à troca e ao lucro e, por isso, estão sujeitos ao zakat. A proporção do zakat sobre o gado é estabelecida, enquanto o zakat sobre o comércio é calculado com base no valor estimado.41
Thirdly, Abu 'Ubaid mentions that some jurist claim zakah is not obligated on trade inventory on the grounds that zakah must always be paid out of the asset itself, and in the case of trade merchandise, all scholars accept payment on the basis of value. Abu 'Ubaid continues, "This is an error in judgement, because we know in the tradition of the Messenger of God (p) that zakah obligated on one kind of asset may be paid in the form of another kind. For example, in the Prophet's letter to Mu'adh about jiziah is written "one each person who is past puberty, there is a due of one dinar, on its value is clothes."40 Also, part of the Prophet's treaty with the people of Najran reads "they are obliged to give two thousand pieces of clothes every year, or their equivalent in silver." 'Umar accepted camels as jiziah payment, while its levy was in gold and silver, and 'Ali accepted ropes and needless in payment of jiziah. It is also reported from Mu'adh that he took merchandise in the place of zakah. He said, "Bring me clothes and men's wear; I accept it in payment of sadaqah, since it might be easier for you and more beneficial to the migrants in Madinah." Ibn Mas'ud's wife, it is reported, said to him, "I have a necklace that weighs twenty mithqal." He replied, "Pay five dirhams on it." (One mithqal is worth ten dirhams.) Abu 'Ubaid notes that in all these examples, dues are levied on certain items and collected in the form of another. This negates the statement that zakah must be waived if it cannot be paid is the form of the same zakated item. As for trade merchandise, zakah may be collected in kind unless such collection harms the asset by forcing the division of the indivisible, in which case the value should be designated and zakah is then paid in value. Muslims agree on the zakatability of trade merchandise, and its opponents are not known as people of knowledge. zakah, however, is not obligated on these items when they cease to be trade inventory on are assigned for personal or household use, similar to the waiver of zakah on camels and cows used for family transportation. Trade assets, like livestock, are designated for growth, exchange, and profit, and as such are zakatable. The ratio or zakah on livestock is given, while zakah on trade is estimated in value.41