How is the value of goods calculated when paying Zakat if there are two different prices for them (cash and by bank check)?

Trade goods are valued at their market price upon the completion of a hawl (lunar year), not at the price at which they are sold to holders of bank checks. In this regard, the selling price to a non-distressed individual is considered. The valuation differs depending on whether the merchant is a wholesaler or a retailer. The valuation is done at the market value on the day the zakat becomes due, not on the day it is paid.

As for bank checks, their full value is calculated when determining zakat, and the lack of liquidity in the bank does not affect this. If you do not have liquidity to pay zakat, it is permissible to delay it until liquidity is available, or to pay it with a bank check or trade goods, if the beneficiaries accept that, due to necessity or benefit, as some scholars have stated.