How is Zakat on money calculated for one who participates in building a commercial property for the purpose of trading, and what are the amounts subject to Zakat? Does it include uncollected installments and unsold apartments? And are the values of taxes and installments for a residential apartment deducted from it?

We ask Allah to grant you eagerness for good and steadfastness in truth. The answer to your question is:

1. Installments not yet received: Your share of these is subject to zakat. You have the option to pay its zakat along with your other wealth or to pay it upon receipt for all past years. 2. Apartments not yet sold: Your share of their value is subject to zakat at the beginning of each hawl (zakat year), as they are considered trade goods. 3. Debts you owe: The view of the majority of scholars is that debts are deducted from the wealth, and then the remaining amount is subject to zakat. The new (later) view of the Shafi'i school is that debts are not deducted, and all wealth is subject to zakat. This latter view is more cautious and absolves one's responsibility more fully, and it includes your installments and government debts.