Thus al-Zuhrī held that zakat is due on honey. This is also the position of al-Awzā'ī, Abū Hanīfah and his companions, Rabī'ah and Yahyā ibn Sa'īd. The amount due is one tenth. According to Mālik, al-Shāfi'ī and Ahmad, however, no zakat is due on it.
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As for the second hadith, namely the Prophet’s statement—may Allah bless him and grant him peace:
“On what is watered by rain and springs, one tenth is due.”
—and the remainder of the hadith—it establishes a point on which the scholars agree: the proportion collected from produce subject to the tithe. They differed, however, over which kinds of produce are subject to one tenth or one twentieth.
One group held that one tenth is due on all grains and vegetables cultivated by people, and on the fruit produced through their commercial activities, whether the quantity is small or large. This position is reported from Hammād ibn Abī Sulaymān, Abū Hanīfah and Zufar.
Abū Yūsuf and Muhammad said that it is due only on crops whose yield can be stored, provided the quantity reaches five wasqs.
Ahmad said that one tenth is due on produce that can be dried and stored, is measured by volume, and amounts to five wasqs or more. For him, it makes no difference whether it is a staple food, such as wheat, barley, rice and dhurah (a cereal); a pulse, such as broad beans and lentils; a spice, such as coriander, cumin and caraway; or seeds such as flaxseed