When is the hawl (one year) for zakat calculated: Is it from the date of receiving the price of the real estate, or from the date of purchasing commercial lands with it? And is the brokerage fee for the lands added to their value when calculating zakat? And how is zakat calculated if the buying, selling, and exchange of lands are repeated, or if their price is held back to search for other lands? And can the zakat of lands be combined with the zakat of money, and when does this happen?

The zakat on trade goods follows the original asset with which they were purchased in terms of the Hawl (lunar year). The Hawl for lands bought for trade begins from the time ownership of the money used to purchase them is acquired, even if the actual receipt of the land is delayed. Thus, the Hawl starts from the time of the sale when the money became a settled debt. The buying and selling of goods during the Hawl does not interrupt the initial Hawl. Upon the completion of the Hawl, the goods are appraised, and one-quarter of one-tenth (2.5%) of their value is disbursed, as well as the cash value of the goods if another item has not been purchased with it. The consideration is the value of the land at the completion of the Hawl, and what was paid to the broker is not included in it. It is permissible to make the Hawl for zakatable money and trade goods the same by accelerating the zakat for that which its obligation is delayed. However, delaying the zakat of the first until the zakat of the second becomes obligatory is not permissible. If the zakat is paid in advance, the value of the goods on the day their Hawl is due must be known, and if their value has increased, one-quarter of one-tenth of this increase must be disbursed.