Urud al-tijarah

What it means for me: Zakat on trade stock is based on its market value, not its cost. Once a full lunar year passes and the value reaches Nisab, the minimum threshold, the whole stock is valued. Zakat is then calculated on that figure. Shelving, delivery vehicles, and other tools of the trade sit outside this category in the mainstream view. Goods kept purely for personal use sit outside it too.

Example: A shop owner's shelves and delivery van are tools of the business, not stock. The clothing waiting to be sold is what counts as urud al-tijarah.

Do not confuse with: Personal possessions, fixed business assets, and cash. A personal car or home carries no zakat at all, whatever it is worth. Fixed assets used to run the business, like shelving or a delivery van, are tools, not stock. Cash sits in its own zakat category, calculated differently from trade goods.

If scholars differ: Jurists differ on whether intention alone turns an item into trade stock. Some require an actual act of buying or selling alongside the intention. Others accept a clear intention to trade as enough on its own.