Is zakat obligatory on the amount of one hundred thousand Saudi riyals, which is the proceeds from the sale of two cars that were purchased in installments, and this amount has been invested in the construction sector in cooperation with a brother?

The religion prevents the obligation of zakat on hidden wealth, such as cash and trade goods, according to the majority of scholars. If the debt does not reduce the principal amount (nisab), it is deducted from the zakatable wealth, and the remainder is subject to zakat. The shared money invested in building and trading the villa has the remaining debt deducted from it, and the remainder is subject to zakat if it reaches the nisab and a full year has passed over it. This is unless there is other wealth not subject to zakat that is sufficient to pay off the debt, in which case zakat becomes obligatory on the entire invested amount.