the zakat due is half of one-tenth; nothing is owed on fresh dates that are eaten, on grapes consumed as such, or on crops eaten while still green before any sign of ripeness appears. Whatever the owner consumes after ripeness has begun—or after the grain has hardened—is counted toward the taxable amount, as is anything he gives away during harvesting and threshing, and any olives he distributes while they are being picked; all of this must be carefully estimated and included. Such is the opinion of Mālik and his companions.

Most other jurists disagree, holding that zakat is not obligatory except on what remains in the owner’s possession after the threshing is complete.

Zakat becomes due on fruit once its first part tastes good and ripeness is evident. Therefore, if someone donates fruit after that point, its zakat is upon the donor; if he donates it beforehand, the zakat is upon the recipient. Should the owner die after the blossoms have set, zakat is still required; but if he dies earlier, each heir’s share is examined to see whether it reaches a full nisab.

Whoever purchases fruit along with its tree before ripeness appears must pay its zakat. Whoever sells fruit after it has ripened must himself pay the zakat, and the buyer owes nothing. The seller may accept the buyer’s statement about its quantity if the buyer is Muslim. If the seller has nothing on hand and the fruit is now in the buyer’s possession, the zakat is taken from the buyer, who may then reclaim it from the seller. Others have said that the buyer bears no liability at all, and that the sale is valid in every case.