Zakaat

Sadaqah of a murtad

Q: I wanted to enquire if Iman (faith) is a necessary condition for purification of wealth (giving in charity, to purify one's wealth, without expectation of reward)? 

If a person does not identify as Muslim anymore, and has apostatized, and does not believe in the religion (does not believe Islam is from God but instead that it is man-made), but still believes in the financial aspects of Islam (eg: giving in charity and purifying any ill-wealth), would his purification of wealth be considered valid (as he is not a Muslim)? 

Would he need to repeat this purification of wealth (whatever sums of money he gave in charity with the intention of purifying his wealth) if he does tawbah and returns to Islam?

Discharging the market value of goods for zakaat if one does not have cash

Q: I have a retail business that's just breaking even month on month, alhumdulillah. This year has been my hardest year and revenue is declining. I have approximately R2.8mil in stock that is very slow moving and I want to know, how do I go about paying the zakaat on my business this year? The revenue generated weekly is used for salaries, day to day expenses and purchasing of fast selling goods. There are weeks that I don't take any wage, so I need to plan ahead, so that my business zakaat can be discharged accordingly. My zakaat date is 1st Rabi Al Awaal