Is it permissible to give unsold, stagnant goods that have not been sold for two years to the Red Crescent and to estimate their value to deduct it from the Zakat obligatory on the merchant's other wealth?

It is not permissible to give unsaleable goods as zakat for other wealth, because that is akin to giving bad in place of good, and because the principle is that zakat should be given from the same type of wealth on which zakat is due. However, it is permissible to give the zakat for these unsaleable goods from the goods themselves.