Is Zakah (obligatory charity) due on articles of merchandise even if they were stacked in the merchant`s stores for years?
Yes, Zakah is due on goods even if they were stacked in merchant`s stores for years, in this manner Islam struggle against monopoly.
Is the one offering the sacrifice liable if its meat spoils?
Praise be to Allah, and prayers and peace be upon our Master the Messenger of Allah.
If the meat (of the sacrifice) spoils due to the negligence of the one offering the sacrifice in preserving it, or due to improper storage, then he is liable to compensate for the portion due to the poor (which is estimated as half a kilogram of meat). If the sacrifice was a vowed (mandatory) one, then he is liable for all of it.
However, if he was not negligent, then there is no liability upon him, because its ruling is the ruling of a trust (like an item left in someone's care). And Allah Almighty knows best.
Which hour coincides with the last third of the night?
This hour could be figured out by calculating the number of night hours which start at sunset, and end at dawn break, then the total is divided on three to get the result.
What is the ruling on performing voluntary (nafl) prayer during the time of istiwā' (the sun's zenith) on the day of Jumu‘ah (Friday), and is this ruling specific to someone who has come to the mosque to perform the Jumu‘ah prayer?
All praise is due to Allah, and peace and blessings be upon our master, the Messenger of Allah ﷺ.
It is permissible to perform voluntary (nafl) prayer during the time of istiwā' (the sun's zenith, i.e., its highest point before noon) on the day of Jumu‘ah (Friday) — whether for someone who is attending the Friday prayer or someone who is not, and whether they are among the people obligated to attend it or not.
It is stated in Mughnī al-Muḥtāj (Vol.1/P.310): "The more correct position (al-aṣaḥḥ) is that prayer is permissible during this time without restriction — regardless of whether the person will be attending the Jumu‘ah prayer or not." And Allah, the Exalted, knows best.
