He has a shop with goods in it, some of which he has not yet paid for. How does he calculate the zakah on his goods?

Question : I have a shop and I want to pay the zakah on the goods I have. About one-third of these goods, I have not yet paid the owners for. The cash I have is less than what these merchants are asking me to pay. Do I deduct the zakah from the goods I have not paid for, while I intend to pay them off in installments over time, or do I pay for the entire stock, even if it is a debt on me?

Answer : The stronger opinion is that a debt does not prevent the payment of zakah, nor is it deducted from the amount subject to zakah. A person must pay zakah on what he possesses, even if he is in debt. Even if he has one hundred thousand and owes one hundred thousand, he pays zakah on the one hundred thousand he has.