Chapter on the Zakāt of Crops and Fruit

Abū Ḥanīfah (may Allah have mercy on him) holds that the full tithe (ʿushr) is due on every yield of the land, whether little or much, and whether the field is irrigated by surface flow (sayḥ) or by rainfall. The only exceptions are firewood, cane, and pasture grass.

Abū Yūsuf and Muḥammad maintain that the tithe is obligatory only on produce that yields a lasting fruit, and only after it reaches five wasqs. A wasq equals sixty sāʿs, measured by the Prophet’s sāʿ, and in their view no tithe is taken on vegetables.

Produce watered by a gharb, a daliyah, or a sāniyah—each a labor-intensive method of lifting water—pays half the tithe according to both opinions.

Abū Yūsuf further states that for items not normally measured by wasq, such as saffron and cotton, the tithe becomes due when their value equals five wasqs of the least-priced commodity that is measured by wasq.

Muḥammad, by contrast, requires the tithe when the harvest reaches five multiples of the highest customary measure for that crop; he therefore sets the threshold for cotton at five loads (aḥmāl) and for saffron at five amnāʾ (weight measures).

As for honey taken from land subject to the tithe, the full tithe applies whether the quantity is small or large. Abū Yūsuf exempts it until it reaches ten azqāq (skin-containers), whereas Muḥammad sets the threshold at five afrāq (large jars).

No tithe is due on produce grown on land that pays kharāj (land-tax).