How is the zakat calculated for a partnership company based on capital and labor, given that the partnership has existed for two and a half years, after two annual inventories were conducted (after one year and three months for each), and profits were realized, bearing in mind that the zakat for the first inventory has already been paid?

Whoever owns a nisab (minimum amount subject to zakat) and a hawl (lunar year) has passed on it, must immediately pay its zakat. It is not permissible to delay it except for a valid excuse.

Regarding the two years for which zakat was paid, the obligation has been fulfilled. Anything paid in excess of the obligatory amount is considered charity. However, if the intention behind the excess payment was that it is advance zakat for the coming year, then it is counted towards it.

As for the zakat of the third year and onwards, it is obligatory for the owner of the capital to pay zakat on his capital plus his share of the profit. Thus, both the capital and the profit are subject to zakat together.

The mudarib (investing partner) does not own his share of the profit until after the division. Once he receives it, its hawl begins from the day of receipt, and he pays zakat on it if it reaches the nisab and a hawl passes on it. If he spends it before that, then there is no zakat on it.

The difference is that the profit of the capital owner is subsidiary to the principal, whereas the mudarib only pays zakat on his share after taking possession and the start of a new hawl, because his profit serves as protection for the capital and is susceptible to loss.