If an item initially held for personal consumption (Qunyah) is later intended for trade, does Zakat become obligatory immediately based on intention alone?
Chapter on Zakat on Trade Merchandise
Al-Mughni
Book of Zakat
Primary text
If an item that has become subject to the ruling of Qunyah is then intended for trade, it does not become trade capital merely by intention. This is the position of Abu Hanifa, Malik, Al-Shafi'i, and Al-Thawri. The reasoning is that whatever ruling does not become established simply by entering one's possession cannot be established by mere intention alone. Since Qunyah is the origin and trade is a branch thereof, the item cannot shift to the branch solely through intention, unlike the reverse case (intending Qunyah for a trade item), which reverts to the origin by intention.
Supporting text
Ibn Aqil and Abu Bakr narrated a view, considered a sounder narration from Ahmad by some later jurists, that intention for trade *does* suffice to establish the ruling immediately, because if the intention to waive Zakat (Qunyah) is sufficient, then the intention to establish obligation (Trade) must also suffice, especially since obligation is generally favored over omission for reasons of precaution and greater benefit to the needy. They cite the Hadith of Samurah: 'The Messenger of Allah (peace be upon him) commanded us to pay Zakat on what we prepare for sale,' which this scenario falls under.