How is the Zakat calculated for a clothing store and its expenses, and who among relatives and others are eligible to receive it? Should it be given in kind or in money? If in kind, should it be valued at the retail or wholesale price?

Rulings on commercial zakat and its disbursements have been detailed in previous fatwas, including how to pay zakat, its disbursements and beneficiaries, the permissibility of giving zakat to relatives under two conditions, the permissibility of paying zakat in kind, and how to appraise trade goods at wholesale or retail price.