How is the zakat calculated for surplus inventory of cloth children's books, where production exceeds sales, and it is difficult to identify which goods have completed a hawl (full lunar year) due to the mixing of new and old production, especially given that there are three partners whose shares vary between capital and effort?

1. The worker pays zakat on his share of the profit if it reaches the nisab (minimum threshold) and a hawl (lunar year) has passed since the day he received it. The hawl for profit is calculated from the time it becomes apparent, provided it reaches the nisab. Zakat is not obligatory until the money is received.

2. Manufactured goods are considered trade assets. Each partner pays zakat on their share if it reaches the nisab, either on its own or by combining it with other funds. One-quarter of one-tenth (2.5%) is to be given.

3. Raw materials and unsold manufactured goods are to be appraised. Whoever's share of them reaches the nisab gives one-quarter of one-tenth.

4. The hawl considered for paying zakat is the hawl of the money with which the goods were purchased, because the hawl for trade assets is the hawl of the original capital. There is no distinction between new and old merchandise.

5. Zakat is to be paid on goods and raw materials every year, whether they have been sold or remain, and this is the preferred view among the majority of scholars. The Malikis, however, are of the opinion that a hoarder does not pay zakat until the commodity is sold.

6. There is no zakat on partners for equipment, machinery, or anything used in production that is not intended for sale.