Is it permissible to estimate business inventory when it is impossible or difficult for the merchant to count it?

"Kharṣ" is the estimation by experts of fruits after they have ripened, in order to determine the amount of zakat (definition) due on them. It is prescribed only for fruits, and not for other types of wealth, to avoid difficulty and hardship, because the owner of fruits may need to eat from them or give them away as gifts before they become dates. As for trade goods, it is not permissible to estimate them (kharṣ) if it is difficult to enumerate them, because kharṣ has only been mentioned in relation to fruits. The owner of trade goods must be diligent and cautious in estimating their value to absolve himself of liability.