How should raw materials be valued in one’s business?
In the Name of Allah, the Most Gracious, the Most Merciful.
As-salāmu ‘alaykum wa-rahmatullāhi wa-barakātuh.
Raw materials which form part of the sale items are Zakatable. They should be valued in their current state as raw materials by what they are currently worth in the industry and specific sector. If no obvious valuation exists, one may use the cost price to value raw materials for one’s Zakat calculation.
And Allah Ta’ālā Alone Knows Best
Mufti Faraz Adam al-Mahmudi,
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