Chapter: Zakāt on Grains and Fruits⦗1⦘
Zakāt is obligatory on every kind of grain—even if it is not a staple food—and on every fruit that can be measured and stored, such as dates and raisins. The nisab is one thousand six hundred Iraqi ratls. The produce of a single agricultural year is aggregated to complete the nisab, but the produce of one species is not combined with that of another.
It is also stipulated that the nisab be in the owner’s possession when zakāt falls due; therefore, nothing is owed on what a gleaner gathers, on what a person seizes by harvesting someone else’s crop, or on what is picked from unowned growth such as buṭm (terebinth), zaʿbal, and bazr quṭūna, even if those plants grow on his own land.
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A full tenth is payable on produce watered without cost⦗2⦘, one-twentieth when irrigation entails expense, and three-quarters of a tenth when both kinds of watering are used. If the two methods differ, the rate is set according to the one that brings the greater benefit⦗3⦘; and when the manner of irrigation is unknown, a full tenth is taken.
When the grain hardens and the fruit begins to ripen, zakāt becomes due, yet the obligation is not final until the crop is gathered onto the threshing floor. If it is lost before that through no negligence on the owner’s part, the zakāt is waived. The full tenth is due from the tenant farmer⦗4⦘.
If someone collects from his own land, or from uncultivated wasteland, one hundred and sixty Iraqi ratls of honey