and sesame, as well as all other grains. In his view, zakat is also due on produce combining these characteristics, such as dates, raisins, almonds, hazelnuts and pistachios. It is not due on fruits or vegetables. This is also the position of Abū Yūsuf and Muhammad. The view of Ibn Habīb of the Mālikī school is similar.
He held the same view as Mālik but went further, saying:
“Zakat is collected on all tree fruits, whether they can be stored or not.”
He also said:
“If a man’s crop of a single kind is estimated to amount to five wasqs, and it is a kind that can be dried—such as walnuts, almonds or pistachios—he pays one tenth of it. If it is a kind that cannot be dried, such as pomegranates, apples, peaches, quinces and similar fruits, and its estimated volume while fresh reaches five wasqs, zakat becomes due on it: if he sells it, he pays one tenth of the sale price; if he does not sell it, he pays one tenth of its estimated volume.”
According to the well-known position of Mālik and his companions, zakat is due on wheat, barley, sult (hull-less barley), dhurah, millet, rice, chickpeas, lentils, julubbān (a pulse), rashsh, bisillah, sesame, mung beans, radish seeds and similar edible grains that can be stored.
It is also due on three kinds of fruit: dates, raisins and olives.