Section
If someone sells fruit, gives it away, or dies leaving it after it has begun to ripen, he remains liable for its zakat. If this occurs before it has begun to ripen, the zakat falls upon the purchaser, recipient or heir, provided each person’s share reaches the zakat threshold.
The yield of date palms and grapevines is estimated for zakat, and their owners are then left free to dispose of it: they may eat it or sell it as they wish. Allowances should be made for them. Whatever is eaten of grain crops or pulses while still green and immature is not subject to zakat.
The Prophet, may Allah bless him and grant him peace, said:
“When you estimate the yield, leave out one-third; if you do not leave out one-third, then leave out one-quarter.”
Reported by Abū Dāwūd.
He also said:
“Be lenient with people, for the produce must provide for passersby and those who eat from it, as well as gifts of fruit.”
Reported by Abū ʿUbayd. He explained:
“Passersby” refers to wayfarers, so called because they tread through fruit-growing lands on their journeys. “Gifts of fruit” refers to giving someone the fruit of one or more date palms to eat. “Those who eat from it” refers to the owners of the produce, who eat some of it.
Section
Zakat is due only on five wasqs of a single category. According to Mālik, wheat, barley and sult (hull-less barley) constitute a single category. Thus, if the combined amount of these three