贸易商品是指除货币之外、用于交易、买卖并以获利为目的的一切物品，例如食品、衣物、家具、制成品、牲畜、矿产、土地、建筑物以及其他可以买卖的货物。

Trade merchandise is everything other than currency which is used for trading, buying and selling, for the sake of profit e.g. foodstuffs, clothing, furniture, manufactured goods, animals, minerals, land, buildings and other goods that are bought and sold.

根据早期与后期学者的共识,用于贸易的货物须缴纳天课。萨穆拉·本·仲待卜(Samura b. Jundub)说:"你们看!真主的使者(ﷺ)过去常常命令我们,把我们为出售而准备的货物拿来施舍。"(艾布·达伍德所传)艾布·A·扎尔(Abu Dharr)传述说,先知(ﷺ)曾说:"布料中有施舍。"Al-Bazz指用于贸易的衣物和织品。艾布·阿姆拉·本·哈马斯(Abu 'Amra b. Hamas)传述其父所说:"欧麦尔·本·黑塔卜(‘Umar ibn Al-Khattab)经过,说:'哈马斯啊,请为你的财产缴纳天课。'我说:'我除了箭筒和皮革之外没有别的财产。'他说:'请估算它们的价值,然后缴纳其天课。'"阿卜杜勒-拉赫曼·本·阿卜杜勒-卡里(AbdurRahman b. Abdul-Qari)说:"在欧麦尔·本·黑塔卜的时代,我被任命管理公库(Bait ul-Mal)。当赏赐发放完毕后,商人的财产被收集并清点,无论是在场的还是不在场的。然后从在场的财产中征收天课,包括在场与不在场的部分。"伊本·欧麦尔(ibn ‘Umar)说:"奴隶(Raqeeq)和以贸易为目的的布料都须缴纳天课。"商业天课的义务曾被传自欧麦尔及其子伊本·阿拔斯(ibn Abbas)、七位法学家、哈桑(Al-Hassan)、哲比尔(Jabir)、塔乌斯(Tawus)、纳赫darai(Al-Nakhai)、泰瓦里(Ath-Thawri)、奥扎伊(Al-Awzai)、沙斐仪(Ashl-Shafii)、艾哈迈德(Ahmad)、艾布·欧拜德(Abu Ubaid)、有见解者(Ashab ar-Rai)、艾布·哈尼法(Abu Hanifah)等人。

Zakat is obliged on merchandise taken for trade by the agreement of the early and latter scholars. From Samura b. Jundub who said: “See! Verily the Messenger of Allah (saw) used to command us to give Sadaqah on what we prepared for sale” (narrated by Abu Dawud). Abu Dharr narrated from the Prophet (saw) who said: “There is Sadaqah in Bazz.” Al-Bazz are clothes and woven material used for trading. Abu ‘Amra b. Hamas narrated from his father who said: “‘Umar ibn Al-Khattab passed by and said: ‘O Hamas, pay the Zakat on your property’. I said: ‘I don’t have any property except for Ji’b (quivers) and leather’. He said: ‘Estimate them, then pay their Zakat.’” AbdurRahman b. Abdul-Qari said: “I was appointed over Bait ul-Mal in the time of ‘Umar ibn Al-Khattab. When the gifts were given out, the wealth of the traders was collected and counted, of what was present or absent. Zakat was then taken from the present wealth for what was present and absent.” From ibn ‘Umar who said: “There is Zakat on Raqeeq (slaves) and Bazz suits upon which trade is intended.” The obligation of Zakat on trade has been narrated from ‘Umar and his son, ibn Abbas, the seven jurists, Al-Hassan, Jabir, Tawus, Al-Nakhai, Ath-Thawri, Al-Awzai, Ashl-Shafii, Ahmad, Abu Ubaid, the people of the opinion (Ashab ar-Rai), Abu Hanifah and others.

商品贸易中的天课，当其价值达到黄金和白银的尼萨布标准，并且满一整年时，即为有义务缴纳。

Zakat on trading merchandise is obliged when it reaches the Nisab value of gold and silver, and a year has passed over it.

如果商人以低于尼萨布的财产开始经营，之后到年末时财产达到了尼萨布，则不需缴纳天课，因为尚未满一整年。待其达到尼萨布的财产满一整年之后，才有义务为该尼萨布缴纳天课。

If the trader begins his trade with property less than the Nisab then it reaches the Nisab at the end of the year, there is no Zakat upon it because a year has not passed over it. Zakat will be obliged on its Nisab after a full year has passed over it.

如果商人以超过尼萨布的财产开始经商，例如以1000第纳尔开始，其后贸易增长并在年末盈利，使其价值达到3000第纳尔，那么他有义务对3000第纳尔缴纳天课，而不是对他开始时的1000第纳尔缴纳。这是因为利润随本金而来，即随其本源，而利润产生的一年周期与本金的一年周期相同。这就像山羊的后代（Sikhal）和绵羊的后代（Baham），它们与其母畜一同计算，因为它们的一年周期（Hawl）与其母畜的相同。与此相似，财富的利润，其周期（Hawl）就是产生利润的本金的一年周期。 一年结束时，商人要估算其贸易货物，看其是否因自身而负有天课义务，例如骆驼、牛和羊；或者不因自身而负有天课义务，例如衣物、制成品、土地和建筑。他将这些货物合并以金或银的单位进行估价。如果其价值达到金或银的尼萨布，他便缴纳四十分之一的天课，并以所用的货币支付应缴的天课。如果对他来说更方便，他也可以从货物本身中支付天课，例如他经营的是绵羊/山羊、牛或衣物，并且应缴天课的价值是以绵羊、牛或衣物来估算的，那么他既可以用货币缴纳，也可以用绵羊、牛或衣物缴纳，即他可以选择自己所愿意的方式。

If the trader begins his trade with property above the Nisab such that he begins his trade with 1,000 Dinars then his trade grows and profits by the end of the year so that its value becomes 3,000 Dinars, it is obligatory upon him to pay Zakat on 3,000 Dinars not the 1,000 Dinars he started with. This is because its profit follows it i.e. the origin, and the period of one year of generated profit is the same as the period of one year of the origin. This is like, the goats’ offspring (Sikhal), and offspring of sheep (Baham), that are counted together with them, because their period of one year (Hawl) is that of their mothers. Similar to this is the profit on wealth so its time (Hawl) is the period of one year of the origin from which profits were derived. When the year finishes the trader estimates his trading merchandise whether Zakat is obliged upon it because of itself such as camels, cattle, and sheep, or not, such as clothes, manufactured products, land and buildings. He estimates them collectively in gold or silver units. He then gives quarter-tithe if it reaches the Nisab value of gold or silver, giving the obligatory Zakat in the used currency. It is allowed for him to give its Zakat from the merchandise itself if that is easier for him, e.g. where he is trading with sheep/goats, cattle or clothes and the value of the Zakat obliged upon him is estimated in sheep, cattle or clothes, he may give its Zakat in currency or he may give it in sheep, cattle or clothes i.e. he may give whichever he wishes.

关于贸易货物的天课：凡其财产需缴纳天课的，如骆驼、牛和绵羊或山羊，若用于贸易，则应作为贸易货物的天课缴纳，而不作为牲畜的天课缴纳。这是因为在其所有权中，意图在于贸易，而非仅仅占有。

Zakat on trading merchandise, on whose assets Zakat is due like camels, cattle and sheep/goats, is paid as Zakat of trading merchandise, not as Zakat of livestock. This is because trade is intended in their ownership, not mere possession.