How are goods appraised to determine Zakat in retail trade if the selling price is constantly changing, and what is the reason for appraising the goods at the selling price and not at the purchase price?

It clarifies that the Zakat on trade goods is to be valued at the market price of the commodity on the day Zakat is due, not at its purchase price. This is because prices fluctuate, and this fairness shows leniency towards the merchant. One should note the difference between the market price and the price at which the merchant displays his goods; what is considered is the regulated market price.