What should be done now, how can the past years be redeemed, and what is the amount of zakat on a business in which two partners participated with a capital of three thousand Libyan dinars five years ago, and the value of the capital reached, during the past year 1421 AH (2000 AD) in Muharram, [an unmentioned amount]?

Commercial zakat is due now, estimated at its current value, and a quarter of a tenth (2.5%) of it must be paid, without regard to its previous value. As for past years, zakat is due by knowing the value of the trade at each previous hawl (zakat year), or by an educated guess if exact determination is difficult, then a quarter of a tenth must be paid from the value of each hawl.