1. Has the questioner fulfilled his obligation to advise the buyer after selling him a commercial shop where he used to sell cigarettes, while it is still officially registered in his name? 2. Is zakat obligatory on the questioner for the years he owned the shop, knowing that its contents did not reach the nisab for more than the first year? 3. Is zakat obligatory on the questioner for the price of the shop he sold, knowing that he paid off one-third of it to the shop's debtors and a year has not passed since the payment?

First: If you advised the buyer not to sell cigarettes, you have fulfilled your obligation, and you are not sinful if he does not respond; based on the saying of Allah the Almighty: (And no soul earns [anything] except for itself, and no bearer of burdens will bear the burden of another).

Second: If you sold the shop's merchandise, including cigarettes, then you are sinful and repentance is incumbent upon you.

Third: Zakat is due only on goods prepared for sale, and not on the shop's operational necessities like refrigerators.

Fourth: Zakat on trade goods is obligatory under two conditions: reaching the nisab (85 grams of gold or 595 grams of silver), and the passing of a full lunar year (hawl).

Fifth: For the nisab to be reached, either the money with which you bought or that joined it reaches the nisab, or the goods themselves reach the nisab by their market value.

Sixth: If the nisab is met and a full lunar year has passed, Zakat becomes obligatory at 2.5%, and it must be paid immediately if it has been delayed.

Seventh: If debts at the time Zakat is due are deducted from the value of the goods, causing them to fall below the nisab, then there is no Zakat, unless you have other excess funds that cover the debts.

Eighth: Electricity bills paid during the year are not counted. As for unpaid bills, they are considered debt and follow the ruling of debts.

Ninth: Zakat is to be considered for each of the four years according to the detailed explanation, and if Zakat is obligatory but you do not know its exact amount, then estimation is necessary.

Tenth: Zakat is obligatory on the sale price of the shop. The hawl (year) for the price of the goods is a continuation of their hawl or the hawl of the money with which they were bought. As for the price of the equipment, it begins a new hawl.