How is the obligatory zakat on a merchant who works in import and trade determined, knowing that the zakat threshold (nisab) does not remain with him for a full year due to the nature of his trade, which is characterized by fluctuations between the presence of goods, cash liquidity, and outstanding debts in the market?

Zakat (definition) on wealth must be disbursed whenever a year (hawl) passes. This includes merchandise, which should be valued and its value added to the existing wealth, as well as debts owed by solvent, non-procrastinating individuals. If the wealth falls below the niṣāb during the year and remains so, a new year is calculated for it when the niṣāb is reached again, and the first year is annulled.