Is the master obligated to pay Zakat al-Fitr for slaves intended for trade?
Chapter on Zakat al-Fitr
Al-Mughni
Book of Zakat
Primary text
The master is obligated to pay Zakat al-Fitr for slaves intended for trade. This opinion is held by Malik, Al-Layth, Al-Awza'i, Al-Shafi'i, Ishaq, and Ibn al-Mundhir. The evidence for this is the generality of the hadiths. Ibn Umar reported that the Messenger of Allah, peace and blessings be upon him, mandated Zakat al-Fitr for the free person and the slave. Furthermore, the hadith of 'Amr ibn Shu'ayb states that Zakat al-Fitr is obligatory upon every Muslim, male or female, free or slave, young or old. Additionally, since their sustenance (nafaqah) is obligatory upon the master, their Zakat al-Fitr is also obligatory, similar to slaves kept for personal use (Qinya).
Supporting text
Ata, Al-Nakha'i, Al-Thawri, and the companions of opinion (Ahl al-Ra'y) hold that it is not obligatory upon the master because Zakat al-Fitr is a type of Zakat, and two Zakat obligations cannot be incumbent upon a single asset. Since Zakat al-Tijara (Zakat on trade goods) is already due on them, the imposition of another Zakat is prevented, analogous to livestock kept for trade (Sayimah).