How is the zakat of a partner in merchandise calculated, given that each partner owns one-quarter of the capital and each partner takes his profit, and is the merchandise valued at the purchase price or the selling price, and how are expenses such as transportation and storage calculated?

Trade goods are assessed at the end of the year (hawl) at their selling price. The partner's share is subject to zakat if it reaches the nisab either on its own or by combining with other assets. Transportation costs, wages, or debts are not deducted; rather, only their market value is considered. Zakat is only due on the merchandise present at the end of the year, and only once. So, if the value of the goods is 34 and the zakat payer's share is one-quarter (8.5), they would pay zakat on it if it reaches the nisab on its own or in combination with other assets.