The second is that he must own the nisab at the moment the obligation takes effect; for grain, that moment is when the kernels harden, and for fruit1 when signs of ripeness first appear.

Section

It is obligatory2 to give one-tenth on crops irrigated without cost, and one-half of one-tenth on those irrigated with expense.

Zakah must be paid on grain after it has been cleaned and on fruit3 once it has been dried; if he gives it while still fresh, the payment does not suffice and is treated only as voluntary charity.

It is recommended for the imam to send a kharis (crop estimator) for the dates of palm trees and the grapes of vineyards as soon as their ripeness appears. One assessor is sufficient, provided he is a Muslim, trustworthy, and knowledgeable; his wage is borne by the owner of the produce.

The imam is obliged to dispatch the collectors close to the time the duty falls so that they may collect the zakah on wealth, following the practice of the Prophet ﷺ.

The ‘ushr (tithe) and the kharaj are both levied on kharaj land—that is, land conquered by force and not distributed among the combatants, such as Egypt, Syria, and Iraq.

Any arrangement that makes the owners financially liable for guaranteed payments on ‘ushr assets or kharaj land is invalid.

Honey is subject to the tithe of one-tenth, and its nisab is one hundred sixty Iraqi ratls.

For rikaz—that is, buried treasure, whether large or small—the due is one-fifth, and outstanding debt does not cancel this obligation.