1. Have I fulfilled my duty of offering advice to the buyer, and what is the ruling on the shop continuing to operate in my name? 2. Do I owe Zakat for the past years on the shop, knowing that its assets did not reach the Nisab for more than the first year? 3. Do I owe Zakat on the sale price of the shop, a portion of which was paid as debts, and the rest has not yet been subject to a full year (hawl)?

Firstly: There is no sin upon you for selling cigarettes; the sin is upon the seller alone.

Secondly: Zakat is obligatory on trade goods if the wealth reaches the nisab and a year has passed over it. The nisab is determined by silver (595 grams). The goods are valued at their selling price, and 2.5% of the value is given. Cash and outstanding debts are included, and debts are not deducted. Repentance for delaying Zakat is obligatory because it is due immediately, unless there is harm.

Thirdly: The value of trade goods is added to gold, silver, and cash to complete the nisab. Zakat becomes obligatory if the total reaches the nisab and a year has passed over it. There is no Zakat on the price of the shop unless it reaches the nisab by itself or by what is added to it, and a year has passed over it from the date of receiving the price.