Paying the zakah of trade goods from the goods themselves is sufficient, but paying it in currency is better and more cautious

Question:
From 'Abd al-'Aziz ibn 'Abd Allah ibn Baz to the honorable brother / R. M. G. May Allah grant him understanding.
Peace be upon you, and Allah's mercy and blessings. After that:
Your noble letter, dated 5/6/1389 AH, has reached me, may Allah guide you. It contained a question about the zakah of trade goods, and whether it is sufficient to pay it from the goods themselves or if it is obligatory to pay it from currency.

Answer:
Trade goods that are obligatory to be appraised at the end of the lunar year are appraised at the price of that time. If they reach the nisab, which is one hundred and forty mithqals of silver, or twenty mithqals of gold, their zakah is paid in currency. This is the most cautious and best course of action to avoid the disagreement among scholars. However, if one pays its zakah from the goods themselves according to their current value, that is sufficient, according to the most correct of the two opinions of the scholars.
Trade goods are commodities prepared for sale, whether they are lands, cars, fabrics, or other types of wealth. This is based on the hadith narrated by Samurah ibn Jundub (may Allah be pleased with him) who said: .
May Allah grant everyone understanding in the religion and the clearing of their conscience from the right of Allah and the right of His servants. He is the best of those asked. Peace be upon you, and Allah's mercy and blessings.
Vice President of the Islamic University