What is the ruling on delaying Zakat al-Fitr until after Eid day?
It is forbidden to delay Zakat al-Fitr beyond the sunset of Eid day. If someone delays it past Eid day without a valid excuse, they have committed a sin and must immediately make up for it because their obligation remains unfulfilled, and they must clear their responsibility.
Is Zakah (obligatory charity) due on the items used in the trading process such as: cars , shops etc..?
No Zakah is due on equipments used in the trading process such as cars and the like.
What is the ruling on Zakat al-Fitr?
Zakat al-Fitr is obligatory upon every Muslim for themselves and for those they are financially responsible for, provided they possess wealth that is surplus to their and their family's needs on the night and day of Eid.
Ibn Umar reported: "The Messenger of Allah ﷺ made Zakat al-Fitr obligatory—one sa‘ (measure) of dates or one sa‘ of barley—upon every Muslim, whether slave or free, male or female, young or old." [Narrated by Al-Bukhari]
Its estimated amount is approximately 2,500 grams of wheat or rice, and the General Iftaa` Department issues an annual ruling specifying its monetary value.
Which takes precedence: the 'aqīqah or the uḍḥiyyah?
All praise is due to Allah, and may peace and blessings be upon our Master, the Messenger of Allah.
The 'aqīqah is an act of worship through which a servant draws closer to Allah the Almighty in gratitude for the blessing of a newborn child. It is a confirmed Sunnah for those who are financially capable, and Allah does not burden any soul beyond what it can bear.
However, the uḍḥiyyah takes precedence, as it is a confirmed Sunnah established from the Prophet ﷺ through stronger and more numerous narrations — indeed, the Ḥanafī scholars hold it to be obligatory. Furthermore, its time is narrow and limited, expiring with the passing of the days of Eid, whereas the 'aqīqah may be delayed until one becomes financially capable of performing it.
And Allah Almighty knows best.