How is the Zakat calculated for a library that includes stationery and student services, and do high-value photocopying machines factor into the Zakat calculation?

Zakat must be paid on all cash and goods displayed for sale in the stationery shop, after a full year has passed and their value reaches the nisab.

The nisab is 85 grams of gold or 595 grams of silver. If the value of the goods displayed for sale, combined with the cash, reaches either of these nisabs, then zakat becomes obligatory.

To calculate zakat, the value of the goods in the stationery shop is added to the cash when the year is complete. One-quarter of one-tenth (2.5%) of the total is then given to the rightful recipients mentioned in Surah At-Tawbah/60. The goods are valued at their selling price, not their purchase price.

As for photocopy machines, there is no zakat on them unless they are intended for sale. Equipment designated for use is not subject to zakat.