How is zakat calculated on rocks extracted from quarries and prepared for sale? Is zakat calculated on the extracted material before it is sold, or after the sale once a full year has passed on the amount received? Are extraction costs deducted? Is zakat due on land purchased for the purpose of extracting rocks after a year or more from its purchase?

Scholars have differed regarding the zakat (definition) on stones extracted from the earth, such as marble. The Hanbalis held the view that zakat is obligatory on them every time the quorum (nisab (definition)) is reached, at a rate of one-quarter of one-tenth (2.5%). The majority of scholars held that zakat is not obligatory unless they are intended for trade.

The preponderant opinion is that of the Malikis and Shafi'is, which states that no zakat is due on any extracted minerals except for gold and silver only. This is the view preferred by Al-San'ani, Al-Albani, Ibn 'Uthaymeen, and Ibn Baz.

If the extracted stones are other than gold and silver: - If they are for personal use: No zakat is due on them. - If they are for sale: They are treated as trade goods, and zakat becomes obligatory on them if a full year (hawl) passes and their value reaches the quorum. The zakat rate is one-quarter of one-tenth (2.5%).

The costs of extracting rocks are not deductible from zakat unless they constitute a debt.

Land purchased for the purpose of extracting and selling rocks from it is not subject to zakat, because zakat is due on the extracted rocks prepared for sale.