There is no problem in a Muslim benefitting from the New Year’s sales because, in doing so, he is not celebrating the New Year nor is this considered part of the festivities. Rather, these sales are merely a benefit offered at this time. So he is allowed to benefit from it, especially since we know, from an economics perspective, that these sales are not established in celebration of the New Year. Rather, they are only established in order to clear old inventory and to mark-up the annual budget. Thus, companies clear the current stock.
In most cases, whatever is remaining is profit. So companies lower prices in order to clear the stock, and it is due to this that sales start a month and a half before the end of the year. Companies allocate their budgets in accordance to the financial year, so from an economics perspective it has no relation to celebrating Christmas.
And even if they did this for the sake of Christmas, it would not harm the Muslim who does not celebrate with them, because these sales are not a ritual of the celebration, rather it is only done on the day of the festivities. There is a difference between what is done for the festivities and what is done on the day of the festivities.
Similarly, what is given to Muslim employees in non-Muslim lands in terms of discount cards which are valid on Christmas or New Year’s Day. Their companies give them gifts in the form of discount cards from the company. It is permissible for a Muslim to use it on that day because that day, in and of itself, is not a ritual of the festivities. Rather, it is merely something done on the [day of the] celebration. So there is no harm in a Muslim benefitting from this.
The Ruling on Benefitting from Christmas and New Year’s Sales – Shaykh Sulayman ar-Ruhayli