Zakat on Shop Salami and Possession Money

Short answer: (1) Tenant's side (yours): once paid, the salami is no longer your money — an expense; no zakat on it. Running your own shop makes the possession right a use-asset — no zakat; but holding the possession to sell at a profit makes it a trade good — 2.5% yearly at its transfer-market price. (2) Landlord's side: the salami received is his cash income — merged with his money and zakatable by nisab and hawl. Details: The shop's inventory is separately zakatable as trade goods, as usual; fittings and furniture are exempt fixed assets. Validity: taking a premium under clear agreed terms is part of a lawful lease; but taking rent while also denying the tenant's possession right at term's end is oppressive ambiguity that breeds disputes — put the contract in writing. Evidence: Sahih al-Bukhari 1 (intentions decide use vs trade); Sahih al-Bukhari 1464 (use-asset exemption); Quran 2:282 (write contracts down); the Permanent Committee's trade-goods and lease principles. For complex individual cases, consult a qualified scholar.