وَلَيْسَ فِي دُورِ السُّكْنَى، وَثِيَابِ الْبَدَنِ، وَأَثَاثِ الْمَنْزِلِ، وَدَوَابِّ الرُّكُوبِ، وَعَبِيدِ الْخِدْمَةِ، وَسِلَاحِ الْاسْتِعْمَالِ زَكَاةٌ.
Translation: There is no zakat on residential homes, clothes for personal wear, household furnishings, riding animals, service slaves or weapons kept for use.
Objects serving basic personal needs are distinguished from the general stock of zakatable wealth. The passage lists residence, clothing, furnishings, means of transport, service slaves and weapons kept for use—examples reflecting the society in which the text was written.
The general legal distinction is between goods kept for personal use and goods held as trading inventory; they do not automatically share the same ruling.