Iraq, such as Abū Hanīfah, require the tithe on everything the earth produces, except reeds and the like, whether the yield is small or large. This is based on the view that the tithe is a levy on the land, like the land tax. Accordingly, they do not impose both the tithe and the land tax together. The scholars of the Hijāz, however, require the tithe only when the prescribed minimum of five wasqs is reached. Abū Yūsuf and Muhammad agreed with them on this. Of fruits, they require it only on dates and raisins, and of crops, only on staple foods. They do not require it on honey or anything else. Al-Shāfi‘ī follows the position of the scholars of the Hijāz.

As for Ahmad and the other jurists of hadith, they agree with the scholars of the Hijāz concerning the minimum threshold, because of the authentic reports from the Prophet, may Allah bless him and grant him peace, stating: “No zakat is due on less than five wasqs.” They do not require zakat on vegetables, since the practice of the Prophet, may Allah bless him and grant him peace, and his caliphs was not to collect it, and because of the report transmitted from him. Ahmad does, however, require it on grains and fruits that can be stored, even if they are neither dates nor raisins, such as pistachios and hazelnuts. He thus treats durability in produce subject to the tithe as analogous to the passage of a year in the case of livestock and the threshing floor. A distinction is therefore made between vegetables and produce that can be stored.

Goods measured by weight may also be included alongside those measured by volume, such as cotton, according to one of the two positions reported from him, on the basis of reports from the Companions, may Allah be pleased with them. He also requires zakat on honey because of the reports concerning it that he himself collected, even though others received them only through a weak chain of transmission, and in order to accord equal treatment to the kinds of things Allah sends down from