What conditions must be met for a commodity to qualify as trade goods subject to Zakat?

Chapter on Zakat on Trade Merchandise

Al-Mughni

Book of Zakat

Book 8 · Issue 2 · Bab 6

Open in Qurani

Primary text

Two conditions are required for a commodity to be designated for trade. First, the owner must acquire ownership through their own action, such as through sale, marriage, Khul', acceptance of a gift or bequest, spoils of war, or acquisition of permissible things (*mubahat*). This is because an asset that does not become subject to Zakat merely by entering possession should not become so by mere intention, analogous to fasting. This applies whether the acquisition was for compensation or without compensation, as asserted by Abu Al-Khattab and Ibn Aqil. Second, the owner must form the intention that the asset is for trade at the very moment of acquisition. If the intention to trade is formed later, the asset does not attain the status of trade goods. If ownership is acquired through inheritance, intending it for trade does not suffice because the default status is personal use (*qinyah*), and trade is an accidental designation that cannot be established solely by intention.

Supporting text

A differing narration from Ahmad states that the commodity becomes designated for trade merely by the intention to trade. The evidence cited is the saying of Samura: 'The Messenger of Allah commanded us to give Zakat from what we prepare for sale.' According to this view, requiring acquisition through action or exchange is not necessary; whenever the intention for trade is present, the item qualifies.