How is the Zakat on trade calculated for two ready-made clothing stores, knowing that the capital fluctuates with increase and decrease, and the value of the goods may decrease? Also, is it permissible to give Zakat from the goods, or must it be in cash?

The goods must be appraised in both shops, and the money must be counted. Zakat is due on the total, a quarter of one-tenth (2.5%), if it reaches the nisab and a year has passed over it, regardless of any decrease or increase in the money during the year. It is not permissible to pay zakat from the goods themselves; rather, it should be paid in cash according to the majority of scholars. However, some scholars permit paying it from the goods if there is a benefit for the poor in doing so.