Is Zakat due on usurped trade goods (Uruūd) that the usurper uses for trade?
Chapter on Zakat on Debt and Charity
Al-Mughni
Book of Zakat
Primary text
If a usurper seizes trade goods and uses them for trade, no Zakat is due on them because the intention of trade (Niyyah at-tijārah) is a condition that was absent from the original owner. This holds true whether the owner intended them for trade or not, as the continuation of the intention is a condition, and the usurper did not intend trade with them.
Supporting text
It is possible that Zakat becomes obligatory if the goods were intended for trade by the owner and that intention was sustained, as the property did not leave his possession through usurpation, even if the usurper intended them for personal use (Qinyah).