What is the ruling on Zakat for an unoccupied residential apartment that has been vacant for over fourteen years, a piece of agricultural land and another commercial one that were not intended for investment or sale, in addition to losing shares in Saudi investment funds?

The apartment purchased for residence is not subject to zakat on its intrinsic value. However, if it is rented out, its rental income is subject to zakat if a hawl (lunar year) passes over it and it reaches the nisab (minimum threshold). The two plots of land that were not intended for trade are not subject to zakat. As for investment funds:

- If they invest in permissible stocks, zakat is due on the stocks according to the details provided in Fatwa No. 39513.

- If the stocks are in forbidden or mixed companies, the contract must be annulled if possible. Otherwise, keep them and pay zakat only on the permissible capital if it reaches the nisab and a hawl passes over it.

- If the funds invest in permissible commercial activities other than stocks, your share is subject to annual zakat if it reaches the nisab and a hawl passes over its principal.

- If the investment field is forbidden, it is obligatory to withdraw from it and repent. Zakat is due only on the principal if a hawl passes over it and it reaches the nisab, and any increase over the principal must be disposed of by spending it on charitable causes.