How is zakat to be paid if the partners have borrowed an amount equal to the annual profits of the commercial shop, and is the capital to be included with the profits when paying zakat?

The obligation regarding Zakat on trade goods is to assess the value of the commodities prepared for sale when the hawl (one year) passes. If their value reaches the nisab (minimum threshold), then one-quarter of one-tenth (2.5%) of their value must be given. If the business is shared, then the share of each partner is considered. If their share reaches the nisab, Zakat becomes obligatory upon them. The merchant must assess the value of the goods prepared for sale, add any liquid cash they possess and any hoped-for debts (receivables), and then pay one-quarter of one-tenth (2.5%) of the total sum. Thus, Zakat applies to the value of the items prepared for sale + existing cash + hoped-for debts. Therefore, it is obligatory to pay Zakat on the amount of the debt owed by the partners, as long as it is hoped-for (collectible). As for a debt owed by an insolvent person or a defaulter, Zakat is not paid on it unless it is collected, in which case Zakat is paid once, according to the preponderant opinion.