عنده صيدلية وحال عليها الحول فكيف يخرج زكاتها؟ He has a pharmacy and one full year has passed since he acquired it; how should he pay zakaah on it?

[أم أبي التراب]

عنده صيدلية وحال عليها الحول فكيف يخرج زكاتها؟

He has a pharmacy and one full year has passed since he acquired it; how should he pay zakaah on it?

السؤال : أخي يمتلك صيدلية وحال عليها الحول فهل يقع زكاة على ما يوجد بها من الأدوية ومستلزماتها الأخرى ؟
الجواب : الحمد لله
المال المعروض للتجارة تجب فيه الزكاة بشرطين :
الشرط الأول : بلوغ النصاب .
الشرط الثاني : مرور الحول عليه ؛ لقوله صلى الله عليه وسلم "لَا زَكَاةَ فِي مَالٍ حَتَّى يَحُولَ عَلَيْهِ الْحَوْلُ" رواه الترمذي (632) ، وابن ماجة "1792" ، واللفظ له ، وصححه الألباني رحمه الله .
وزكاة عروض التجارة تجب في كل ما أُعِدَّ للبيع والتجارة ، فيدخل في ذلك أدوية الصيدلية وجميع المستلزمات التي تباع فيها ، أما ما لا يباع فلا زكاة فيه ، كالأثاث والرفوف والأجهزة "كالمكيف والكمبيوتر" ... إلخ .
وانظر لمزيد الفائدة جواب السؤال رقم (50726) .
وعلى هذا ، فعلى أخيك أن يُقَوِّم ما يُباع في الصيدلية إذا مَرَّ الحول بالثمن الذي يبيع به عند نهاية الحول ، ويضيف إلى ذلك الأرباح التي ربحها من الصيدلية ، ولم ينفقها بل لا تزال معه ، ويزكي الجميع ، فيخرج 2.5 بالمائة .
وينبغي أن يُعلم أن حول عروض التجارة ، هو تكملة حول النقود التي اشتريت بها ، ولا يُحسب من يوم شرائها ، ولبيان ذلك ينظر جواب السؤال رقم (32715) .
والله أعلم



* الإسلام سؤال وجواب *

[أم أبي التراب]

He has a pharmacy and one full year has passed since he acquired it; how should he pay zakaah on it?

My brother owns a pharmacy and one year has passed. Is zakaah due on the medicines and other necessities in the pharmacy?.

Praise be to Allaah. Zakaah is due on trade goods, subject to two conditions:
1. That the minimum threshold (nisaab) has been reached;
2. That one full year has passed since it was acquired, because the Prophet (blessings and peace of Allah be upon him) said: “There is no zakaah on wealth until one year has passed (since it was acquired).” Narrated by al-Tirmidhi (632) and Ibn Maajah (1792); classed as saheeh by al-Albaani (may Allah have mercy on him).
Zakaah on trade goods must be paid on everything that is prepared for sale and dealing. That includes the medicines in the pharmacy and all other necessities that are sold there. As for things that are not for sale, no zakaah is due on them, such as furnishings, equipment (e.g. air conditioners and computers) and so on.
For more information please see the answer to question no. 50726.
Based on that, your brother has to evaluate the items that are sold in the pharmacy when one year has passed since he acquired the wealth with which he bought them, at the end of the year. Then he should add to that the profits made by the pharmacy that he still has, then he should pay zakaah on the total amount, at a rate of 2.5%.
It should be noted that the year in the case of trade goods starts from the time one took possession of the money with which those goods were bought, not from the date they were bought. For more information on that please see the answer to question no. 32715.
And Allah knows best.

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