What is the jurisprudential ruling for each of the shares of the aforementioned companies (Barwa Real Estate, Gulf Cement, Gulf Warehousing, Industries Qatar, Masraf Al Rayan, National Leasing, Qatar Meat and Livestock Company, Qatar Fuel, and Qatar Gas Transport), and what are the procedures related to zakat and purification for these shares, especially those inherited by the court during the period of minority, with mention of the jurisprudential evidence?

The answer can be summarized in three points:

1. It is not possible to make an accurate judgment about companies without extensive research into their activities and system. However, the permissible conditions for participating in company shares are: that the activity must be lawful, and that its funds are not invested in an interest-based manner.

2. To answer the question of how to purify shares, please refer to Fatwa (definition) no. 49853.

3. As for how to pay Zakat (definition) on shares, it differs depending on the shareholder's intention and the type of business the company conducts:

If the intention is to benefit from the annual dividends and not for trading, then Zakat is paid as Zakat on usufructs; meaning Zakat is due only on the dividends (one-quarter of one-tenth) after one year has passed from the day of their receipt, provided that the conditions are met and there are no impediments. This applies if the company's shares represent fixed assets. However, if they are trade goods, then Zakat is due on both the capital and the profit.

If the intention is trading, then Zakat on trade goods is paid for all past years.