What is the ruling on goods that remain for more than a year with no hope of being sold?

If a merchant owns unsalable goods and changes his intention from trading them to keeping them for personal use, they become his personal property, and no zakat is due on them. However, if he does not change his intention to trade them, the majority of scholars hold that zakat is obligatory on them every time a year passes. Nevertheless, some Maliki scholars are of the opinion that zakat is due only on what has actually been sold from the unsalable goods. Dr. Al-Qaradawi has favored this latter opinion, and it is the one adopted for easing matters for merchants. Thus, zakat is not obligatory on unsalable goods except on what has actually been sold from them, and the zakat for the years of stagnation that have passed is waived. In Maliki terminology, an active merchant (al-mudir) is one who buys and sells at the current price, whereas a hoarder (al-muhtakir) is one who buys goods and waits for their price to increase.