Does the selling and renting of music tapes and movies—excluding pornographic ones—render the money earned from them unlawful, and is zakat permissible on it?

It is not permissible to rent out or sell music tapes and forbidden films, because listening to music and watching such films are among the gravest abominations. "Indeed, Allah Almighty, when He forbids a thing, He forbids its price." Unlawful gains do not enter the possession of the one who acquires them, nor is there any Zakat due on them. They must be disposed of by giving them to the poor and needy or by spending them on public Muslim interests; they should not be burned or thrown into the sea. The proof for this is the Prophet's (peace be upon him) settlement of Urwah ibn Mas'ud's debt from the funds that were offered to the idol of Thaqif. One must repent from this trade and resolve never to return to it. "And whoever fears Allah – He will make for him a way out and provide for him from where he does not expect."