Is a shop that sells antiques and carpets, with a capital that includes merchandise ranging from 3,000 to 4,000 dollars, and upon which a year has passed, subject to the Nisab? And how is Zakat calculated on merchandise, by wholesale or retail price? And can the shop's capital be estimated as an approximation due to the inability to accurately count the merchandise?

The nisab (definition) for trade goods is the equivalent of 85 grams of gold or 595 grams of silver. These goods must be accurately appraised at the end of the hawl (one lunar year) at their market selling price (wholesale or retail). Receivable debts are added to this value, and payable debts are subtracted. Then, if the nisab is reached, zakat (definition) is paid at a rate of 2.5%. Fixed assets used (for business operations) are not subject to zakat.