Al-Shāfiʿī said:
“Zakat is due on produce that can be dried and stored and serves as a staple food, whether eaten as it is, cooked, or made into roasted grain flour.”
He held two opinions concerning olives. In his view, zakat is due on dates and raisins.
Al-Layth ibn Saʿd said:
“Zakat is due on anything from which bread is made.”
He also held that zakat is due on dates, raisins and olives. Al-Thawrī likewise held that zakat is due on olives, as did al-Awzāʿī and al-Zuhrī. This is also reported from Ibn ʿAbbās.
Al-Awzāʿī said:
“The established Sunnah is that zakat is due on wheat, barley, sult (hull-less barley), dates, grapes and olives.”
Ishāq said:
“Zakat is due on anything from which bread is made.”
According to Ibn al-Mundhir, zakat is due only on nine things, as mentioned earlier: dates, raisins, wheat, barley, silver, gold, camels, cattle, and sheep and goats.
All these scholars apply the five-wasq threshold, except that Mujāhid and Abū Hanīfah are reported to require zakat even on a small amount. They also require grain to be dried and cleaned, and fruit to be dried. As for olives that yield no oil, grapes that cannot be made into raisins, and fresh dates that cannot be made into dried dates, zakat is paid from their sale proceeds or from the produce itself. Mālik said: “If it amounts to five wasqs and is sold, zakat is paid from its sale proceeds.”