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How to pay Zakah(obligatory charity) on articles of merchandise?

Answered as per Shafi'i Fiqh by Darul Iftaa Jordan
How to pay Zakah(obligatory charity) on articles of merchandise?

Answer:
Articles of merchandise are estimated by their whole sale market price at the end of each lunar year, and (2.5%) of their value is paid as Zakah whether it(value) went up, or down compared to actual purchasing price, and whether the increase(profit) was in the article itself such as an increase in the animal`s weight, or in the prices themselves.

This answer was collected from the official government Iftaa Department of Jordan.

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