the author’s statement: “The tithe is due from the lessee of the land,” where this concerns crops. As for fruit, this is inconceivable, since according to the madhhab, it is not valid to lease these date palms together with their fruit. The stronger view is that held by Shaykh al-Islam, may Allah have mercy on him.
When this fatwa became known, people here in al-Qasim were relieved and began leasing orchards. For example, one may say, “I have leased you the orchards for 100,000.” He gives him the 100,000, while the other party has exclusive ownership of the fruit.
Ibn Aqil, may Allah have mercy on him, drew a distinction. He said: If most of the land is open, unplanted land rather than date palms, then this is permissible in consideration of what predominates, since leasing land is permissible; thus, the lesser part follows the greater.
According to the madhhab, however, the proper arrangement is to enter into a musaqah partnership concerning the date palms and lease the land. That is, one says: “I appoint you to tend these date palms in return for one-third of their fruit, and I lease you this land for ten thousand.” He then takes the land and cultivates it; the crops belong to him, while he tends the date palms in return for one-third of their fruit.
Question: If the land is kharaj land, then the zakah is due from the lessee, while the kharaj is due from the owner. The reason is that the kharaj is levied on the land itself and therefore falls upon its owner, whereas zakah is levied on the fruit and therefore falls upon the owner of the fruit, namely the lessee. If the owner himself cultivates the land, then he is liable for the kharaj as its owner and for the zakah as the owner of the crops or fruit.
Question: Upon whom is zakah due in sharecropping, musaqah partnerships, and tree-planting partnerships?