Is zakat obligatory on inherited, fixed shares that are not intended for sale, whose small profits are spent on household expenses without saving, and how is its zakat calculated if it is obligatory, and who pays it if the heirs do not have the money, and is it necessary to sell the shares to avoid the accumulation of zakat if their value is greater than the profits?

Zakat is obligatory on company shares according to the type of their activity. If the company is purely industrial, then zakat is due on the profits when they reach the nisab and a full year has passed. If it is purely commercial, then zakat is due on the principal value of the shares and their profits. However, if it is both commercial and industrial, the value of the shares is estimated after deducting the value of buildings and machinery, and zakat is obligatory on the remainder.

As for shares in a gas station, zakat is not obligatory on its fixed assets. Rather, it is due on the remainder after deducting the value of the assets, if the heir's share reaches the nisab and a full year has passed over it. Zakat is also obligatory for the past years in which it was not paid. The share is calculated for each heir individually.