Is obligatory Zakat due on a medical project that was financed with 110,000 pounds, knowing that the capital was used for furnishings and consumable equipment of low value, and that the partners donate 2.5% of the net profits as charity (sadaqah) and not as zakat? If it is obligatory, does the charity they donate suffice for it? If it does not suffice, how can it be paid for the past six years, given the difficulty of accurately calculating the profits?

Medical equipment and machinery designated for a medical project are not subject to Zakat. However, profits are subject to Zakat at a rate of 2.5% if a full lunar year (hawl) has passed on them and they reach the nisab (equivalent to the value of 85 grams of gold). Anything that has not had a full year pass on it or has not reached the nisab is not subject to Zakat. Voluntary charity (sadaqa) does not suffice for obligatory Zakat, and the intention to fulfill the obligation is necessary when giving Zakat. Whoever has missed Zakat for previous years must calculate and pay it, as it is a debt upon them that does not lapse. They should act based on their best judgment if they are uncertain about the amount or the number of years.