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﴿ فَاسْأَلُوا أَهْلَ الذِّكْرِ إِن كُنتُمْ لَا تَعْلَمُونَ ﴾

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How is zakah paid in clothing stores?

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Question:
May Allah reward you with good. This questioner, Muhammad, says: I am a merchant and I have stores for selling ready-made clothing, and a lunar year has passed over them regarding zakah. How do I calculate the zakah on this clothing, especially since I work in a company that has goods?

Answer:
You strip out the clothing and other goods you have, you strip them out, and you appraise each type of them at its equivalent value. When the lunar year is complete, you total that up and you pay out one-quarter of a tenth. Yes.
Source قناة «العلامة الدكتور صالح الفوزان»، 7734- كيف تؤدى الزكاة في محلات الملابس؟ - الشيخ صالح الفوزان — youtube.com

The Arabic text is a machine transcription of the audio recording.

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