How is the accumulated Zakat on a foodstuff trade since 2009 calculated, given the inability to recall the capital value at the end of each year? Is it permissible to pay a portion of the Zakat in kind from the available goods? What are the debts that can be deducted from the principal amount? Is expiation required along with the payment of delayed Zakat for it to be accepted?

A Muslim must offer sincere repentance for delaying the payment of zakat, as it is forbidden by Islamic law. If the wealth used for trade has reached the nisab, its zakat becomes due every lunar year. If this was not done, then the individual must calculate the amount of zakat that was due for previous years and pay it immediately. If they are unable to determine the exact amount, they must make their best estimation and pay what they believe will absolve their responsibility. The zakat on trade goods must be paid in cash; paying it from the goods themselves is not permissible unless absolutely necessary. As for established debts, many scholars hold that they are deducted from the wealth on which zakat is due. No expiation is required for delaying zakat, but rather sincere repentance and prompt payment are necessary, and giving charity is recommended.