Is zakat obligatory on a commercial shop that has been closed for several years, knowing that its profits were small, but reached the nisab threshold?

If the closed shop containing commercial goods reaches the zakatable threshold, then zakat (definition) is due on it even if it is closed. Commercial goods are zakatable at their value if a year has passed over them. As for previous years, if the shop was at the owner's disposal and he could open and operate it at any time, he must pay zakat for all the preceding years. However, if he was unable to access it, he should pay zakat for only one year when he becomes able to open and operate it, similar to the ruling on stolen or usurped money.