What is required for Zakat to become due on an item previously held for personal consumption (Qunyah) that is subsequently intended for trade?
Chapter on Zakat on Trade Merchandise
Al-Mughni
Book of Zakat
Primary text
If an item is ruled as Qunyah based on intention, and subsequently the owner intends trade for it, nothing is due until the item is sold. A new Hawl must then be completed starting from the receipt of the sale proceeds.