The Obligation of Zakaah on Merchandise:
Ibn `Umar (radiyallaahu `anhu) said: “Zakaah is not due on any goods except those intended for sale.”
Authenticated by Ash-Shaafi`ee (Sunan-ul-Baihaqee, 4/147), At-Tahaawee (C.f. Al-Istidhkaar, 3/53), Ibn Hazm (Al-Muhallaa, 5/234), An-Nawawee (Al-Majmoo`, 6/48), Ibn Hajar (2/134), Al-Albaanee (Tamaam-ul-Minnah, p.364) and Zakariyyaa Al-Baakistaanee (2/603).
Himaas said: “`Umar ibn Al-Khattaab (radiyallaahu `anhu) passed by me and said:
“O Himaas! Pay the Zakaah of your wealth.” I said:
“I do not have any wealth to pay Zakaah from except for skin and quivers.” He replied:
“So estimate its worth and pay its Zakaah.””
Authenticated by At-Tahaawee (C.f. Al-Istidhkaar, 3/53), Ibn Katheer (Irshaad-ul-Faqeeh, 1/259), Ibn-ul-Mulaqqin (Khulaasat-ul-Badr, 1071) and Shu`aib Al-Arna’oot (Sunan-ud-Daaraqutnee, 3/35).
Ad-Daaraqutnee said: “Its narrators are reliable.” (C.f. Ithaaf-ul-Maharah, 15256). Al-Muttaqee attributed its authentication to him. (Al-Kanz, 16854).
And it has support from another narration that was authenticated by Ibn Hazm (Al-Muhallaa, 5/134). See also: An-Nukat `alar-Rawdah (p.269).
