Goods a man holds over which a full year passes

Abu Amr bin Hamas said: My father Hamas used to sell leather and quivers. Once Sayyiduna Umar (may Allah be pleased with him) said to him: "O Hamas, pay the zakah on your wealth." He replied: "By Allah, I have no wealth; I only sell leather and quivers." He said: "Assess their value and pay zakah on it."

It is narrated from Abu Amr bin Hamas: My father Hamas used to sell leather and quivers. The rest of the hadith is narrated in the same way.

Yunus said: Al-Hasan was asked about a man who bought goods and then zakah became due on them. He said: He pays zakah on them according to their value on the day it became due.

Sayyiduna Abdullah bin Umar (may Allah be pleased with them both) said: There is no zakah on goods unless the goods are for trade.

Ibn Sirin said: Goods are to be valued, and then zakah is to be paid on them.

Abd al-Malik said: Ata was asked about a man who bought goods, and then the goods remained with him for years: is there zakah on them? He said: No.

Ibrahim said: Everything that is intended for trade has zakah due on it, even if it is mud bricks or clay.

He said: And al-Hakam held that view.