He further said, in the narration of Ṣāliḥ: “Honey, wherever it may be found in land subject to the tithe or kharaj, is likewise subject to the tithe.” He set its nisab at ten qirbahs, as mentioned in the narration of Abū Dāwūd. He also said: “Al-Zuhrī said, ‘For every ten afraq, there is one firq.’” A firq is sixteen ratls.
Zakat on crops becomes due once the crop has matured and hardened. It is not collected until the crop has been threshed and winnowed, provided that the particular type reaches five awsuq. No zakat is due on anything less than that. Aḥmad said, in the narration of Ṣāliḥ: “It is disliked to sell fruit before it ripens ... but if he sells fruit that has ripened, the zakat is the responsibility of the seller.”
There are two narrations concerning whether wheat may be combined with barley and pulses, and whether the various pulses may be combined with one another—for example, lentils with rice and lentils with fava beans. According to one narration, they are combined, just as ʿalas is combined with wheat and sult with barley. According to the second, they are not combined, just as dates are not combined with barley.
If the owner cuts his crop—whether as vegetables or green fodder—the matter is considered. If he intended to evade zakat, it is not waived; but if he did so out of need, it is waived. If a dhimmī owns land subject to the tithe and cultivates it, twice the zakat levied on a Muslim is taken from him.