He also said—may Allah have mercy on him:

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As for the agricultural tithe, the majority of scholars—including Mālik, al-Shāfi‘ī, Ahmad and others—hold that it is payable by the person who owns the crop as it grows. Allah Most High says:

“O you who believe, spend from the good things you have earned and from what We have brought forth for you from the earth.”

The first part includes zakat on trade goods, while the second includes zakat on what Allah brings forth for us from the earth. Whoever Allah brings forth grain for must therefore pay its tithe. Thus, if someone rents land to cultivate it, the tithe is payable by the tenant according to all these scholars. This is also the view of Abū Yūsuf and Muhammad. Abū Hanīfah, however, holds that the tithe is payable by the landlord.

When land is sharecropped for half the yield, the landowner must pay the tithe on his share, and the farmer must pay the tithe on his share. Each must pay the tithe on what Allah has brought forth for him.