Zakat on a Restaurant's Perishable Stock

Short answer: Yes, zakat is due on the market value of perishable stock that is intended for sale (trade inventory) at the end of the lunar year, provided it reaches the nisab (minimum threshold). The perishable nature of the items does not exempt them from zakat if they are still in stock at the time zakat becomes due. The evidence from the Sunnah shows that zakat is obligatory on all forms of wealth that are intended for trade, and this includes inventory of a restaurant. Details: The perishable stock in a restaurant—such as uncooked ingredients, sauces, and other supplies—are considered trade goods ('urud al-tijarah) because they are purchased with the intention of being sold (either directly or after processing into prepared meals). Zakat is calculated on their current market value at the end of the lunar year, not on the purchase price or cost. If the stock has been fully consumed or sold before the year's end, it is not subject to zakat; only what remains in your possession at the end of the year is considered. The hadith provide general principles for zakat on wealth. For example, when the Prophet (ﷺ) sent Mu'adh to Yemen, he said: "Inform them that Allah has enjoined on them Sadaqa (Zakat) to be taken from the wealthy and given to the poor" (Sahih al-Bukhari 1458). This establishes a broad obligation on all types of wealth, not limited to livestock or produce. Similarly, the prohibition of hoarding gold and silver (Sahih al-Bukhari 1404) implies that wealth which is not put to productive use—like idle inventory—may be subject to zakat. Evidence: 1. Sahih al-Bukhari 1458: The Prophet (ﷺ) instructed Mu'adh to tell the people that Allah has enjoined zakat on their wealth, indicating that zakat is due on all forms of wealth. 2. Sahih al-Bukhari 1404: Ibn 'Umar explained that hoarding wealth without paying zakat is condemned, reinforcing that trade goods are subject to zakat. 3. Sahih al-Bukhari 1395: Similar narration from Ibn 'Abbas stressing the obligation of zakat along with prayer. These texts, though not specifically about restaurant stock, establish a general principle that all wealth intended for growth or trade must be subject to zakat. Scholars of Ahl-e-Hadith, such as Ibn Baz and al-Uthaymin, have applied this to business inventory. For perishable items, if they remain unsold at year-end, their market value is included in the zakat calculation. Closing disclaimer: This answer is based on the provided evidence. For complex cases involving mixed stocks, joint ownership, or precise valuation methods, please consult a knowledgeable scholar.