How is zakat to be paid on behalf of a person who has not paid it for five years, is burdened by continuous usurious debts, owns commercial shops, work vehicles, and production machinery, has mixed his lawful wealth with usurious money, and has recently entered into a partnership?

It is not permissible to borrow from usurious banks, because it is dealing with usury, which is one of the major sins. The borrower who pays interest is included in the warning against those who consume usury, its agents, scribes, and witnesses, as stated in the noble Hadith. The questioner must repent from this transaction.

If the partnership with the friend is based on the questioner contributing the shop and his friend contributing money, it is invalid if all or part of the partner's capital is a debt. He must correct it or terminate it.

He is not permitted to pay his zakat from his partner's money except with his permission.

Regarding zakat on trade goods, it is obligatory to pay in cash, but it is permissible to pay in goods if it is difficult to pay in cash. The amount obligatory to be paid is one-quarter of one-tenth of the value.

It is not permissible to pay zakat from the partner's money, and the amount must be returned if this has been done.

Zakat is obligatory on borrowed money, but it is waived by debt. What is spent during the year, such as taxes, workers' wages, and expenses, is not included in the zakat calculation. Zakat relates to both capital and profit together after the year has passed.