It is permissible for Muslim to pay zakat of a chicken farm-based upon its value in money or by chicken itself?
According to Shaykh Ibn Baz, all of what the Muslim keeps of wealth that is for sale, regardless of whether it is animals or other than animals, then he pays zakat on its value when a complete year passes.
This is due to what Abu Dawud recorded from Samurah ibn Jundub that he said:
“The Messenger of Allah commanded us to give charity (zakat) for whatever we kept for sale.” [Grade da’if (Albani) in Sunan Abi Dawud no. 1562]
This is also due to other evidence concerning this. The value of the sale (i.e., the sale price) is not what is considered. Rather, what is considered is the value of merchandise that is kept for selling, after it has been possessed for an entire year.
It makes no difference whether its value at the completion of one year is less than its price or more. And Allah is the Giver of success.