Bidhaa za biashara ni kila kitu kisicho sarafu ambacho hutumika katika biashara, kununua na kuuza, kwa lengo la kupata faida, mfano vyakula, nguo, samani, bidhaa za viwandani, wanyama, madini, ardhi, majengo na bidhaa nyingine zinazonunuliwa na kuuzwa.

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 inalazimu kwa bidhaa zilizochukuliwa kwa ajili ya biashara, kwa makubaliano ya wanazuoni wa zamani na wa baadaye. Kutoka kwa Samura bin Jundub, aliyesema: "Tazama! Hakika Mtume wa Allah ﷺ alikuwa akituamuru kutoa Sadaqah juu ya vitu tulivyoandaa kwa ajili ya kuuza" (amepokewa na Abu Dawud). Abu Dharr amesimulia kutoka kwa Mtume ﷺ aliyesema: "Kuna Sadaqah katika Bazz." Al-Bazz ni nguo na vitambaa vilivyofumwa vinavyotumika kwa biashara. Abu 'Amra bin Hamas amesimulia kutoka kwa baba yake aliyesema: "'Umar ibn Al-Khattab alipita na kusema: 'Ee Hamas, lipa Zakat juu ya mali yako'. Nikasema: 'Sina mali yoyote isipokuwa Ji'b (mikoba ya mishale) na ngozi'. Akasema: 'Zikadirie, kisha lipa Zakat yake.'" AbdurRahman bin Abdul-Qari amesema: "Nilipewa wadhifa wa kusimamia Bait ul-Mal wakati wa 'Umar ibn Al-Khattab. Zawadi zilipogawanywa, mali ya wafanyabiashara ilikusanywa na kuhesabiwa, ya kilichokuwepo na kisichokuwepo. Kisha Zakat ilitolewa katika mali iliyokuwepo kwa ajili ya kilichokuwepo na kisichokuwepo." Kutoka kwa Ibn 'Umar aliyesema: "Kuna Zakat juu ya Raqeeq (watumwa) na nguo za Bazz zinazokusudiwa kwa biashara." Wajibu wa Zakat juu ya biashara umesimuliwa kutoka kwa 'Umar na mwanawe, Ibn Abbas, wanazuoni saba, Al-Hassan, Jabir, Tawus, Al-Nakhai, Ath-Thawri, Al-Awzai, Ash-Shafii, Ahmad, Abu Ubaid, watu wa maoni (Ashab ar-Rai), Abu Hanifah na wengine.

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 ya bidhaa za biashara inawajibika pale zinapofikia kiwango cha Nisabu cha dhahabu na fedha, na mwaka mmoja ukapita juu yake.

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

Ikiwa mfanyabiashara ataanza biashara yake na mali iliyo chini ya Nisab, kisha ikafikia Nisab mwishoni mwa mwaka, hakuna Zakat juu yake kwa sababu mwaka haujapita juu yake. Zakat itakuwa wajibu juu ya Nisab yake baada ya mwaka mzima kupita juu yake.

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.

Ikiwa mfanyabiashara ataanza biashara yake kwa mali iliyozidi Nisab, kwa mfano akianza na Dinari 1,000, kisha biashara yake ikakua na kupata faida hadi mwisho wa mwaka thamani yake ikafikia Dinari 3,000, basi ni wajibu wake kutoa Zakat kwa Dinari 3,000, si kwa Dinari 1,000 alizoanza nazo. Hii ni kwa sababu faida hufuata mtaji wake, yaani chanzo chake, na kipindi cha mwaka mmoja wa faida iliyozalishwa ni sawa na kipindi cha mwaka mmoja wa chanzo chenyewe. Hili ni kama watoto wa mbuzi (Sikhal) na watoto wa kondoo (Baham), ambao wanahesabiwa pamoja na mama zao kwa sababu kipindi chao cha mwaka mmoja (Hawl) ni cha mama zao. Vilevile faida ya mali ina kipindi chake (Hawl) cha mwaka mmoja wa chanzo kilichotoa faida hizo. Mwaka unapomalizika, mfanyabiashara hukadiria bidhaa zake za biashara ili kuona kama Zakat inawajibika juu yake kwa sababu ya bidhaa yenyewe, kama ngamia, ng'ombe na kondoo, au la, kama nguo, bidhaa zilizotengenezwa, ardhi na majengo. Anazikadiria kwa pamoja kwa vipimo vya dhahabu au fedha. Kisha hutoa robo ya zaka ya kumi (ربع العشر) ikiwa thamani itafikia Nisab ya dhahabu au fedha, akitoa Zakat yenye wajibu kwa sarafu inayotumika. Inaruhusiwa kwake kutoa Zakat yake kutokana na bidhaa yenyewe ikiwa hilo ni rahisi kwake, kwa mfano pale anapofanya biashara ya kondoo/mbuzi, ng'ombe au nguo na thamani ya Zakat inayomlazimu inakadiriwa kwa kondoo, ng'ombe au nguo; anaweza kutoa Zakat yake kwa fedha taslimu au kwa kondoo, ng'ombe au nguo, yaani atoe lolote analotaka.

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 ya bidhaa za biashara, kwa mali ambayo zakat yake inatolewa kama ngamia, ng'ombe na kondoo/mbuzi, hulipwa kama zakat ya bidhaa za biashara, si kama zakat ya mifugo. Hii ni kwa sababu biashara ndiyo lengo katika umiliki wake, si umiliki tu.

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.