I say, and with God's success: Zakat is not obligatory on the tools of a profession even if they reach the nisab; because it is a condition for the nisab that zakat is obligatory on it to be in excess of the original needs. The tools of a profession that they use in their trades are considered among the original needs for which zakat is not obligatory and are not counted as part of the nisab; because what is occupied with its original need is like that which is non-existent. For example, a doctor does not consider the tools he uses in his clinic as part of the nisab, nor does a lawyer consider the furniture of his office, nor does an engineer consider the tools he uses in construction, nor do a mechanic and a blacksmith consider their tools, nor does a taxi owner consider his car, nor do factory, quarry, sawmill, bakery, restaurant, and store owners consider the machines they use. In contrast, raw materials and manufactured goods are considered part of the nisab, and likewise, grocery store, pharmacy, and novelty shop owners do not consider furniture such as shelves, desks, refrigerators, and similar items, while the products displayed for sale are considered part of the nisab and zakat is obligatory on them. As mentioned in the response of Al-Muhtar (2: 8) and Al-Bahr Al-Ra'iq (2: 222), and God knows best.