What is the evidence for the obligation of zakat on trade goods, and did anyone deny its obligation?

The majority of scholars, including the Four Imams, have agreed on the obligation of zakat on trade goods, based on evidence from the Qur'an, Sunnah, and sayings of the Companions. Among these are the verse: ﴾Spend from the good things you have earned﴿ (Al-Baqarah/267), which was revealed concerning trade, and the hadith of Samurah ibn Jundub (may Allah be pleased with him) that the Prophet (peace be upon him) used to command the giving of charity from what was prepared for sale, and the hadith of Abu Dharr (may Allah be pleased with him) which mentions zakat on "bazz" (clothes) if they were for trade.

They also cited the hadith of Khalid ibn al-Walid (may Allah be pleased with him), from which the Companions understood the obligation of zakat on trade goods, as well as narrations from Umar ibn al-Khattab (may Allah be pleased with him) regarding the valuation of trade goods and the payment of zakat on them, and from Ibn Umar (may Allah be pleased with both of them): "There is no zakat on commodities except what is for trade." These pieces of evidence, collectively, reinforce the view that zakat on trade goods is obligatory, and the view that it is not obligatory is considered anomalous.