I say, and with God's success: The criterion here is the gold threshold, not the silver. Trade goods are to be zakat if their value is (100) grams of gold; because it is more beneficial for the poor than the silver threshold, as it is very little in this time. If it were estimated by it, it would become obligatory for most people to pay zakat, and they would not be allowed to take zakat from others. Therefore, estimating by gold is preferable for the benefit of the poor. It was reported from Samurah ibn Jundub, may Allah be pleased with him, that he said: "He used to command us to give charity from what is intended for sale" in Sunan Abu Dawood 2: 95, and it was left unchallenged, and in Al-Mu'jam Al-Kabir 7: 253, and in Sunan Al-Bayhaqi Al-Kabir 4: 146. And from Ibn Umar, may Allah be pleased with him, he said: "There is no zakat on goods except what is for trade" in Sunan Al-Bayhaqi Al-Kabir 4: 147, and it was authenticated, and in the Musannaf of Ibn Abi Shaybah 2: 406. As mentioned in رد المحتار (2: 8) and البحر الرائق (2: 222), and Allah knows best.