The Ruling on Zakah in Items Prepared for Use and for Trade

Question:
He has another question: A man established a gas cylinder depot; he bought cylinders for this depot for about twenty thousand pounds, and he began filling the cylinders and giving buyers the full gas cylinders while taking the empty ones from them. So he is trading in gas. Does the owner of this depot have to pay zakah on the cylinders while they are empty, or does he only have to pay zakah on the profit derived from the gas?

Answer:
An item prepared for use has no zakah in it, whether it is cylinders or otherwise, if it is prepared for use; there is no zakah in it. As for what is prepared for sale and trade, whether cylinders or otherwise; it is subject to zakah when the lunar year is completed. The value is subject to zakah when the lunar year is completed.
The lunar year is determined by specifying a particular month, Ramadan or otherwise, when the wealth reached him. So the completion of the lunar year is the month in which the wealth was acquired and the wealth gathered with him in it, whether from inheritance, a gift, or any other means of ownership. If he owned the wealth in Ramadan, his lunar year becomes Ramadan. If he owned the wealth in Rajab, the lunar year becomes Rajab, and so on. The rule is: what is counted for sale is what is subject to zakah, and what are tools used in the shop are not subject to zakah. Yes.

The presenter: May Allah reward you with good.