COMMERCE. Arabic Tijarah تجارة.
Commerce and merchandise are said in the Qur’an “to be of God.” Surah xvii. 68: “It is your Lord who drives the ships for you in the sea that ye may seek after plenty from Him; verily He is ever merciful to you. And when distress touches you in the sea, those whom ye call upon, except Him, stray away from you; but when He has brought you safe to shore, ye also turn away (from God); for man is ever ungrateful.”
Zakat is due on merchandise of every description, in proportion to 5 per cent.
Based on Hughes, Dictionary of Islam