How often must one pay the Zakat on trade goods (Ashar)?
General Chapter
Al-Mughni
Book of Jizya
Primary text
The levy (Ashar) on trade goods is only to be taken once per year. This position is explicitly stated by Ahmad. The basis for this is that the levy is a right taken from trade, and it should not be taken more than once annually, similar to Zakat and the half-Ushr levied upon a Dhimmi.
Supporting text
A narration attributed to Abu Abdullah ibn Hamid suggests that a Harbiy (an enemy combatant or foreign national from a hostile territory) should be subjected to the levy every time they enter our territory. This view is also held by some Shafi'i scholars, based on the concern that if the levy is taken only once, they might enter briefly and then avoid re-entry when the subsequent year's due date approaches, thereby frustrating the collection.