Is zakat obligatory on goats that are raised and fed inside pens for a year to be sold during Eid seasons? Are they considered trade goods? What is the ruling on zakat for past years, and what is the method for paying it if it is due?

If the free-grazing sheep are for slaughter or milk, not for trade, their Zakat becomes obligatory upon reaching a nisab of forty sheep and the passing of a full year (hawl). The Zakat then is one sheep for forty, two sheep for one hundred and twenty-one, and three sheep for two hundred and one, and thereafter, one sheep for every hundred.

However, if they are for trade, they are subject to Zakat on trade goods, assessed at the end of each Hijri year. If their value reaches the nisab of gold (85 grams) or silver (595 grams), then one-quarter of one-tenth (2.5%) of their value must be paid, even if they do not reach the nisab of free-grazing animals.

Similarly, fed sheep prepared for trade are subject to Zakat on trade goods upon the completion of the Hijri year and their value reaching the aforementioned nisab. Their Zakat is one-quarter of one-tenth.

Whoever has not paid Zakat in past years must repent and calculate the amount of Zakat due for that period and pay it, as it is a debt upon them.