Praise be to Allaah.
Firstly:
The scholars differed concerning one who has the minimum
amount of wealth at which zakaah becomes due (the nisaab) and owes a debt –
does he have to pay zakaah on the amount of the debt or not?
The most correct of the scholarly views is that the debt does
not rule out the obligation to pay zakaah. Based on this, you should
estimate the value of the goods that you have in the store at the end of one
year, then pay zakaah on the whole amount without subtracting the amount of
the debt that you owe.
Please see question no.
(22426)
Secondly:
With regard to paying zakaah when you do not have any cash,
the most correct scholarly view concerning the zakaah on trade goods is that
it may be given in the form of goods.
Based on this, if you do not have cash, then you should pay
zakaah in the form of products that you have in the store, and that will be
sufficient, in sha Allaah. It is not permissible for you to delay zakaah
after it becomes due. See also question no.
13981.
Shaykh al-Islam Ibn Taymiyah (may Allaah have mercy on him)
said:
It is permissible to pay the zakaah on trade goods in the
form of goods.
Al-Ikhtiyaaraat, p. 101
Shaykh Ibn Baaz (may Allaah have mercy on him) was asked: Is
it permissible to pay zakaah in the form of fabric?
He replied:
That is permissible
according to the more sound of the two scholarly opinions. You should pay
zakaah on high-quality goods in the form of high-quality goods, and for
low-quality goods in the form of low-quality goods, because zakaah is a kind
of aid given from the rich to the poor. So it is permissible to help them by
giving them fabric, just as the zakaah on grains, dates and zakatable
animals may be given in the form of those things themselves.
Fataawa al-Shaykh Ibn Baaz, 14/253.