His statement, “and on every fruit that can be measured by volume and stored,” indicates that if a fruit can be stored but not measured by volume, no zakat is due on it; and if it can be measured by volume but not stored, no zakat is due on it. This is because the author has mentioned two conditions: that it be measurable by volume and that it be storable. There are several views on this issue, of which this is one.
What is meant by “storable” is that people generally store it. Some people do not store dates, but eat them fresh; likewise, grapes may be eaten fresh. However, the criterion is the customary practice of most people with respect to that particular kind.
The second view is that zakat is due only on four things: wheat, barley, dates, and raisins. This is based on a hadith reported concerning that, and had this hadith been authentic, it would have settled the dispute; but it is weak (1). This view is also one narration from Ahmad.
The third view is that zakat is due on everything that emerges from the earth which people cultivate, whether fruits or otherwise. They cite the general wording of Allah’s statement:
“Believers! Give in charity from the good things you have earned and from what We have produced for you from the earth.” [al-Baqarah 2:267]
They also cite the Prophet’s ﷺ statement: “A tenth is due on that which is watered by the sky.” (2)
The fourth view is that zakat is due only on what is a staple food that can be stored, whether it can be measured by volume or not. This was the view held by Shaykh al-Islam Ibn Taymiyyah, may Allah have mercy on him.