How is zakat calculated for fabrics prepared for tailoring and display, and is it calculated based on the purchase price or the selling price, and when is its hawl (the Islamic calendar year) due, taking into account workers' salaries and fabrics that their owners do not collect?

Fabrics displayed for sale are subject to zakat, even if they remain unsold. However, if they are intended solely for display and not for sale, zakat is not obligatory on them. If the fabrics are obtained from suppliers and are not owned by you but are for the purpose of selling and then returning them, zakat is not due on them; rather, it is due on the profit or commission earned. If you purchased fabrics and then returned some of them, what was returned is not included in the zakat calculation. Zakat is levied on money when a lunar year has passed over it and it reaches the

nisab (minimum threshold). The considered year is the Hijri year. Workers' salaries, electricity bills, and other expenses paid during the year are not included in the zakat calculation. However, if they are not paid and a year has passed while they are still your responsibility, they are considered debts. What a customer leaves behind, if it is still your responsibility and the customer has not seen it, then it is your property. But if the customer has seen it and approved it, it is not your property. Goods are to be valued at their current market price at the time the year ends, not at their purchase price.