Explanation of the author's statement: "And it is valued at the completion of the lunar year at the most beneficial amount for the poor, whether in kind or in paper currency, and what it was purchased with is not considered."

The Shaykh : The author stated regarding the method of calculating zakat on trade goods: "And it is valued at the completion of the lunar year at the most beneficial amount for the poor, whether in kind or in paper currency". "It is valued": The pronoun refers to trade goods. The author did not specify who should value them. The owner should value them if he is knowledgeable about prices. If he is not knowledgeable, he should ask someone who knows the value, from among those with expertise, to value them. If someone asks, "How can we trust him if he is knowledgeable?" we say that this is an act of worship, and a person is trusted regarding his worship. Just as if a sick person said, "I am unable to use water and I want to perform dry ablution," would we say that we must bring a doctor to examine this man to see if he is able or not? No, he is the one who knows best. Zakat is the same. If a man says, "I know how to value things and I am knowledgeable," we say, "Value them yourself." But if he says, "I do not know," we tell him, "Call someone to value them for you." His statement "at the completion of the lunar year" means at the full completion of the lunar year, because that is the time when zakat becomes obligatory. Therefore, it is not valued before the completion of the lunar year, and its valuation is not delayed after that by a time in which the price changes, because that would be a diminution of the right if the price falls, or an increase upon it if the price rises. So it is valued at the completion of the lunar year at what it is worth. Then, is the valuation based on the bulk or based on individual items, because the price differs based on the bulk or based on individual items? The answer is that if he is one who sells in bulk, it is based on the bulk. If he sells individually, it is based on individual items. By asking people, "What is this item worth?" They say, "One of them is worth so much and so much." We say, "Then, since you sell it individually, estimate the value per individual item." But if you sell it in bulk, estimate the value in bulk. His statement "at the most beneficial amount for the poor" means "at the most beneficial amount for the recipients of zakat," because the recipients of zakat are poor, needy, workers for the cause of Islam, and those whose hearts are to be reconciled. The important point is that if the author (may Allah have mercy on him) had expressed it as "at the most beneficial amount for the recipients of zakat," it would have been more general. But he mentioned "the poor" because that is the common case. Otherwise, the meaning is for the recipients of zakat. "Kind" means gold dinars and "paper currency" means silver dirhams. If we value them and it does not reach the minimum threshold based on gold (dinars) but reaches the minimum threshold based on silver, what do we say? We take it based on silver. In other words, this commodity is worth two hundred dirhams and fifteen dinars. If we consider the dinar, zakat is not obligatory on it. If we consider the silver dirhams, zakat is obligatory on it. Which is more beneficial for the poor? The second one: that we value it in silver. And the reverse is the reverse: if this commodity is worth twenty dinars and one hundred and fifty dirhams, what do we do? We consider it in gold (dinars) because that is more beneficial for the recipients of zakat. Good.
If someone asks, "How do you consider the most beneficial amount for the recipients of zakat, when the Prophet (peace and blessings be upon him) said to Mu'adh: ?" The answer is that the difference between the two is that the hadith of Mu'adh is regarding when zakat has become obligatory, so do not take from the highest value of the wealth. But in this case, zakat has become obligatory based on one of the two currencies and has not become obligatory based on the other. So we considered the safer option. And what is the safer option? The one in which the minimum threshold is reached, whether it is gold or silver.
He says: "And what it was purchased with is not considered". Yes, meaning that what it was purchased with is not considered in its valuation at the completion of the lunar year. This is because its value fluctuates up and down. Perhaps he purchases these trade goods at a time when they reach the minimum threshold at the time of purchase, but at the completion of the lunar year, they do not reach the minimum threshold. What do we do? We say there is no zakat on them. And perhaps he purchases them when they reach the minimum threshold, and at the completion of the lunar year, they reach two minimum thresholds. The consideration is at the completion of the lunar year, so he pays zakat on two minimum thresholds.
If someone asks, "This profit has not completed a lunar year for him, because its value did not increase except in the last month of the year. What is the answer?" We say that this is attached to its original capital, just as the offspring of grazing livestock is not required to complete a lunar year, but it follows its original capital. Similarly, the profit of trade follows its original capital, and it is not required to complete a lunar year. This has been mentioned previously at the beginning of the book of zakat. And what it was purchased with is not considered. Good. If it reached the minimum threshold at the time of purchase and reaches the minimum threshold at the completion of the lunar year, what is considered? They are equal. But even so, we do not say that what it was purchased with is considered, even in this case. We say that what was its value at the completion of the lunar year is considered. And if he purchased a trade good with a minimum threshold of currency or trade goods, he bases it on its lunar year.