A man who has commercial shops: is there zakah in them? And is there zakah in his wife's jewelry?

The questioner : May Allah reward you, he saysThe questioner : A man has commercial shops; is there zakah in them? And is there zakah in his wife's jewelry?

The Shaykh : As for the first, it is obligatory for the merchant to pay zakah on the wealth he trades in. He estimates it every year at its value when the zakah becomes due, then he pays out one-fortieth. One-fortieth is equal to two and a half percent, or twenty-five per thousand. If you know how to divide, divide what you have by forty, and whatever comes out of the division is the zakah. Accordingly, the merchant estimates all the commercial wealth. As for the remaining wealth he has, there is no zakah on it. If this merchant has cabinets, or a shop where he places the fabrics and the machines he sells, then there is no zakah on these shops and cabinets. Why? Because they are fixed assets used for business, whereas what is sold is what is subject to zakah.
As for jewelry, it is obligatory to pay zakah on it if it reaches eighty-five grams. The zakah on it is obligatory, and it is one-fortieth. The evidence for this is the saying of the Prophet (peace and blessings be upon him): and his saying (peace and blessings be upon him): Therefore, it is obligatory for a woman to pay zakah on her jewelry if it reaches eighty-five grams. If she has nothing and her husband wants to pay the zakah on her behalf, may Allah reward him with good. Likewise, if her father or her brother wants to pay the zakah on her behalf, may Allah reward him with good. If no one is found to pay the zakah on her behalf, she sells from the jewelry the amount of the zakah. If she says, "If I sell from it every year, it will be exhausted," we say, no, because if she sells from it until it falls below the nisab, there is no zakah on it.