Zakat on trade goods

Question

Trade goods: for example, there are goods worth one thousand rupees in a shop. However, some of them have already been sold and some still remain. According to what calculation should zakat be given?

Answer

From the goods that remain, one-fortieth (1/40) of them should be given, or their value should be given. And whatever amount of money is present, one-fortieth of it should also be given.

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