I say, and with God's success: Grocery store owners, pharmacies, and clothing shops do not consider furniture such as shelves, desks, refrigerators, and similar items as part of the zakat threshold. In contrast, the products displayed for sale are considered part of the threshold and zakat is due on them. As mentioned in Al-Radd Al-Muhtar (2: 8) and Al-Bahr Al-Ra'iq (2: 222), and God knows best.