Section

For crops watered without cost, the tithe (ʿushr)—one tenth—is due; for those irrigated at the owner’s expense, half of that is payable; and where the two methods are used in equal measure (1) the obligation is three-quarters of a tithe.

Once the grain has hardened or the fruit begins to show signs of ripeness, zakah becomes obligatory, yet it is not finally fixed until the harvest has been piled on the threshing floor (2) or the like. If the crop is lost before then, without negligence, the duty lapses.

The zakah (3) is borne by the tenant-farmer or the borrower, not by the landowner.

Both the tithe (ʿushr) and the land tax (kharaj) are levied together on land subject to kharaj.

If honey reaches ten afrāq, one tenth is taken, whether it was gathered from one’s own property or from uncultivated land. For minerals, once the nisab is reached, a quarter of a tithe (2.5 %) is due. As for treasure trove (rikāz)—anything unearthed from the hoards of the pre-Islamic era—one fifth is taken, whether the amount is small or great.

[Chapter: Zakah on Gold and Silver]

Zakah (4) becomes obligatory on gold at twenty mithqals and on silver at two hundred pure dirhams; the amount due for each is a quarter of a tithe—two and a half per cent.