Zakaath, - Dought&clear, - * Is the value of trade goods based on the selling price or the purchase price?

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When working out the zakaah on trade goods, is it based on the purchase price or the selling price?.
Praise be to Allaah.
The value of trade goods is worked out at the end of the year, based on the price for which the owner would sell them.
This is what is fair, for the value to be based on the selling price, which may be lower or higher than the purchase price, because at the end of the year, a person pays zakaah on the wealth that he has.
Ibn Qudaamah said inal-Mughni(4/249)
Whoever owns trade goods and one year has passed, and they reach the nisaab, should work out their value at the end of the year. If they reach the nisaab, he should pay zakaah, which is one-quarter of one-tenth of their value. End quote.
It says inal-Mawsoo’ah al-Fiqhiyyah(13/171):
The trader should not work out the value of his trade goods on the basis of the price of one who is forced to sell his products. Rather he should base it on the price which he would get if he sold it without being under great pressure. End quote.
So the values should be based on the selling price at the end of the year.
Shaykh Ibn ‘Uthaymeen (may Allaah have mercy on him) said:
In the case of land which is bought in order to be sold, the owners usually wait for the price to increase. These are trade goods, and the value of trade goods should be worked out when one year has passed, then one-quarter of one-tenth should be paid.
It makes no difference whether the value of the land is the same as the price you bought it for or not. If we assume that a man bought some land for one hundred thousand, and when one year has passed it is worth two hundred thousand, then he must pay zakaah on two hundred thousand. If the opposite happened, and he bought it for one hundred thousand and after one year has passed it is worth fifty thousand, then he only has to pay zakaah on fifty thousand, because what matters is the value at the time when zakaah becomes due.
Majmoo’ Fataawa Ibn Uthaymeen, 18/205; see also 18/240
The Standing Committee was asked: In the case of land that has been bought for trade, how should the zakaah be worked out? Is it based on the purchase price or on the market value at the time when one year has passed and the zakaah is due?
They replied:
Land which has been bought to sell comes under the heading of trade goods, and the general principle in Islamic sharee’ah is that the value of trade goods should be worked out after one year has passed, according to their market value, regardless of the purchase price, and regardless of whether the market price at the time when zakaah becomes due is more or less. The zakaah should be paid on their value, and the rate of zakaah is one-quarter of one-tenth. In the case of land that is worth one thousand riyals, for example, the zakaah is twenty-five riyals, and so on. End quote.
Fataawa al-Lajnah al-Daa’imah, 9/324
It also says inFataawa al-Lajnah al-Daa’imah(9/319):
The shar’i way is to evaluate the trade goods that one has at the end of the year according to their market value at the time when zakaah becomes due, regardless of the purchase price. End quote.
Based on this, if the trader sells wholesale or retail, the value of the goods that he has should be based on the price for which he sells them.
Shaykh Ibn ‘Uthaymeen (may Allaah have mercy on him) was asked: It is known that what matters is the value of the goods at the time when zakaah becomes due. But even at the time when zakaah becomes due, the price varies between wholesale and retail. Should we look at the wholesale price or the retail price?
He replied:
If the trader deals in wholesale, he should look at the wholesale price, and if he deals in retail, he should look at the retail price. End quote.
Majmoo’ Fataawa Ibn ‘Uthaymeen, 18/233








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Zakaath, - Dought&clear, - * Are printing materials subject to zakaah?

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There is a man who owns a printing press. Is zakaah due on the materials and equipment in the printing press and on what he produces, or is zakaah due only on the products?.
Praise be to Allaah.
Firstly:
In the answer to question no. 74987we have stated that manufacturing equipment, materials and tools which are intended for use and not for sale are not subject to zakaah. Rather zakaah is due on the profits that result from using these tools and equipment, if it reaches the nisaab and one full hijri year has passed.
Based on that, these materials in the printing press are not subject to zakaah.
Shaykh Ibn Baaz (may Allaah have mercy on him) was asked a similar question and he replied:
Zakaah must be paid by the owners of printing presses and factories etc on the things that are prepared for sale; as for the things that are prepared for use, no zakaah is due on them. The same applies to cars, furniture and vessels that are prepared for use; no zakaah is due on them, because of the report narrated by Abu Dawood (may Allaah have mercy on him) with a hasan isnaad from Samurah ibn Jundub (may Allaah have mercy on him) who said: The Messenger of Allaah (peace and blessings of Allaah be upon him) used to command us to pay zakaah on that which we had prepared for sale. End quote.
Majmoo’ Fataawa Ibn Baaz, 14/186-187
Shaykh Ibn ‘Uthaymeen was asked about a man who had a laundry, and some people said to him: You have to pay zakaah on the equipment that you have. Is this correct?
He replied: Zakaah is to be paid on trade gods, which are things that a person buys and sells, and whenever he thinks he can earn something he sells it and whenever he thinks he will not earn anything he does not sell it. Laundry materials are not regarded as trade gods, because the owner of the laundry wants to keep them with him, so they come under the same heading as what a man keeps in his house such as furniture, vessels and so on. So zakaah is not due on them. Whoever told him that zakaah is due on them is mistaken.
Majmoo’ Fataawa Ibn ‘Uthaymeen, 18/207
Secondly:
Zakaah is due on the profits of this printing press if they reach the nisaab and one full hijri year passes; one quarter of one tenth must be paid, i.e., 2.5 %.
Thirdly:
There are some of the goods owned by the printing press that are regarded as trade goods; this includes everything that the printing press buys with the aim of re-selling it after making some changes to it, such as paper, ink, materials used for binding books, and books owned by the printing press which they print in order to sell, etc.
All of these things are regarded as trade goods, so their value should be calculated at the end of every year, and zakaah paid at a rate of 2.5 per cent.
SeeMajallat al-Majma’ al-Fiqhi, 4/1/735, article by Dr. Wahbah al-Zuhayli.

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Fasting, - Doupht&clear, - * Can he break the fast because his work is too hard?

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Is it permissible for those who do hard work to break the fast during Ramadaan, such as those who work in foundries and factories and do other kinds of hard work?.
Praise be to Allaah.
Some scholars have issued fatwas saying that it is permissible for these people not to fast. I sent the fatwa to Shaykh ‘Abd-Allaah ibn Muhammad ibn Humayd and Shaykh ‘Abd al-‘Azeez ibn Baaz (may Allaah have mercy on them) for their comments on it and they said:
The basic principle is that it is obligatory to fast Ramadaan, and to form the intention to fast from the night before, for all adult Muslims, who should start the day fasting, except for those to whom the Lawgiver has granted a concession, who are allowed not to fast – namely the sick, travellers and those who come under those headings. Those who do hard work come under the heading of those who are obliged to fast and they are not like the sick or travellers. They have to form the intention to observe the Ramadaan fast from the night before, and to start the day fasting. If one of them is forced to break the fast during the day, then it is permissible for him to break the fast with enough to ward off any harm, then he must refrain from eating and drinking for the rest of the day, and he has to make up that fast at the proper time. If there is no such necessity then it is obligatory to complete the fast. This is what is indicated by the shar’i evidence from the Qur’aan and Sunnah, and it is what is indicated by the words of the scholars of all madhhabs.
Those in positions of authority among the Muslims among whom are people who do hard work should examine their case when Ramadaan comes, and if possible, they should not burden them with too much work that may force them to break the fast during the day in Ramadaan, rather they should have the work done at night, or distribute work hours in a fair and just manner so that people may both work and fast.
As for the fatwa referred to, this has to do with an individual case where they issued a fatwa based on their ijtihaad for which they are to be appreciated, but they did not mention the conditions that we have mentioned or the view of the scholars of all madhhabs. We ask Allaah to help us all to do that which is good. End quote.
Shaykh ‘Abd-Allaah ibn Muhammad ibn Humayd (may Allaah have mercy on him).
Shaykh ‘Abd al-‘Azeez ibn Baaz (may Allaah have mercy on him).
Majmoo’ Fataawa Ibn Baaz, 14/245
And Allaah knows best.

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Fasting, - Doupht&clear, - * When can a menstruating woman fast?

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My monthly period usually lasts between seven and eight days. Sometimes on the seventh day I do not see any blood, nor any sign that the period is over. What is the ruling on praying, fasting and having intercourse in this case?
Praise be to Allaah.
Do not hasten until you see the white discharge which women recognize and which is the sign that the period is over. The fact that the bleeding has stopped does not mean that the period is over. When you see the sign that the period is over, and the usual number of days has passed, then the period is over.

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