Zakat on the tools of trade

Question

Is there zakat on the tools of trade or not — for example, a water mill or a tractor by means of which trade is carried on, i.e. money is earned?

Answer

If these tools themselves are for sale, zakat will be due on them. If land is cultivated or flour is ground by means of them, and they themselves are not sold, then there is no zakat on them.

Source: Fatawa Mahmudiyya

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