21st Safar 1444AH
Assalamu alaykum warahmatullahi wabarakaatuh!
Zakah is mandatory on farm produce in the categories of:
• Grains – being any grains that can be stored such as barely, wheat, maize, rice, and so on.
• Fruit – such fruits that can be stored like dates, raisins and almonds.
Allah (SWT) demands that those “… who believe, give of the good things which you have (honorably) earned, and of the fruits of the earth which We have produced for you…” (Q2:267) and “… render the dues that are proper on the day that the harvest is gathered…” (Q6:141) Thus, these two verses and many others indicate that Zakah is due on farm products that reached the minimum amount (nisab). No farm product is liable for Zakah unless it is a product that is considered as food and can be stocked or saved naturally without refrigeration. If the produce is perishable fruit, such as grapes, there is no Zakah on it. But if one sells them, they will pay their Zakah on the profit earned when it matures.
Conditions Necessitating Zakah On Grains And Fruits
1. It should be stored goods:
o If it is not something that can stored naturally, but used for daily consumption, no Zakah is payable on it.
2. It should be measurable in Wasqs
o It should be among the products that are usually weighed in Wasqs. Wasqs are units of measure. This is drawn from the Prophet’s statement: “There is no Zakah on grains or dates until such items weigh five Wasqs[ One Wasq equals Sixty Sa’].” [Muslim]
o If it is not part of that which is usually weighed (in Wasqs) e.g., vegetables and herbs, then Zakah is not due on it.
3. It should be grown for the purpose of cultivation and production on agriculture farms: However, Zakah is not due on subsistence farms.
Nisab for Farm Produce
The nisab is, as stated in the prophetic hadith, is 5 Wasqs estimated to be three hundred Prophetic Sa’ [A wasq is sixty saa‘, and a saa‘ is four mudds, and the mudd is what may be held in the cupped hands of man of average build] and equivalent to 612 kilogrammes of good quality wheat.
It is allowed to mix variants of the same fruit for the same year in order to see if they add up to the Nisab. For example, sugary dates are mixed with barhi types because they are variants of the same fruit. A different grain/fruit, however, is not mixed with another when calculating the Nisab. Wheat, for instance, is not mixed with barley, nor is barley with dates (and so on).
Rate of Zakah on Farm Produce
The rate at which Zakah is assessed is determined thus:
• If the farm produce or crops grow dependant on rainwater, or without any man’s labour or irrigation, Zakah due is one-tenth (i.e., 10%) of the total. If it is grown by irrigation, then the Zakah due is half of one-twentieth (5%) of the total produce.
• The Prophet (SAW) said: “From that which has been irrigated by the skies (rain) and streams or that which is ‘athariyy [One which is self-irrigated either through its roots, rain, flood water or streams], one-tenth (10%) is paid, and as for that which was irrigated by An-Nadh [Irrigation by watering and close monitoring of plant growth], half of one-tenth (5%) is paid.” [Al-Bukhari]
• There is no Zakah on fruits like apples or oranges or vegetables which are perishable and need refrigeration for long storage, but they should be considered as any income if the profit earned from their sale reaches the amount of Zakah, then Zakah should be given.
• Three-fourths of one-tenth or 7.5% (being half of one-tenth and half of one-twentieth) is paid on produce from which was irrigated in the two manners together, e.g., that which was irrigated sometimes with rain water and at other times with well water (through irrigation).
• With regard to Zakah on produce from the land, if it is a partnership in which one partner provides the land and the other works on the land, then the owner of the land must pay zakah from his share, and the one who works the land must pay zakah from his share, if the share of each of them reaches the minimum threshold mentioned above. If the share of one of them does not reach the minimum threshold, then the scholars differed as to whether zakah must be paid by the one whose share did not reach the minimum threshold. The more correct view concerning this issue is that the entire yield should be taken into account, as if it were the property of a single individual, and zakah should be worked out on that basis. So, each of them must pay the one tenth, or half of one tenth, from his share, or the zakah must be paid from the yield as a whole before each of them takes his share.
• The general rule is that Zakah should be taken out of the harvest farm produce and it is not permissible to give the equivalent value instead unless there is a necessity or need to do so, in which case there is nothing wrong with it. Imam An-Nawawi (RA) said: Our view is that it is not permissible to give the value of anything with regard to zakah. This is the view of Maalik, Ahmad and Dawood. But Maalik regarded it as permissible to give dirhams (silver coins) instead of dinars (gold coins) and vice versa. [Sharh al-Muhadhdhab (5/402)].
Miscellaneous Issues
There is no difference of opinion among jurists concerning the obligatory nature of zakah on plants and fruits. They do, however, differ on the kinds of plants and fruits which should be subject to zakah. Here is the broad spectrum of opinions on the subject:
• Al-Hasan al-Basri and ash-Sha’abi hold that zakah is only on the specified items (in the Qur’an and sunnah)-that is corn, dates, and raisins–since other kinds are not mentioned. Ash-Shaukani upholds this view.
• Abu Hanifah maintains that zakah is due on every type of produce of the land including vegetables, but excluding what is not intentionally planted and cultivated such as firewood, bamboo, grass, and those trees which bear no fruit. His opinion is based upon the general meaning of the Prophet’s saying: “From what the heavens irrigate, a tithe [is due].” The meaning is general and encompasses all types of arable products, which are planted to make the land grow, and therefore refers to any agricultural practices similar to the growing of grains (habb).
• Abu Yusuf and Muhammad hold that zakah is payable on every produce of the land, provided it lasts the whole year without too much care or treatment. This includes produce measured by capacity, such as grains, or by mass, such as cotton and sugar. If the produce does not last a whole year, such as the two kinds of cucumber (quththa’ and khiyar), watermelons and others of their kind, there is no zakah on them.
• Maalik holds that zakah is payable on that which is produced on the land and which stays, becomes dry, and is planted by human beings. This includes land produce used as nonperishable food (muqtat), such as safflower and sesame seeds. According to him, there is no zakah on vegetables and fruits such as figs, pomegranates and apples.
• Ash-Shaf’i maintains that zakah is payable on any produce, provided the resulting crop is used as regular food which can be stored and planted by human beings, such as grains and barley.
• An-Nawawi says: “Our opinion is that there is no zakah on any trees other than palm and grapevines. There is also no zakah on grains other than the one which is or can be stored, and no zakah on vegetables.”
• Ahmad is of the opinion that there is zakah on everything that Allah causes the land to produce, such as grains and fruits, that can be dried, preserved, measured and planted by human beings, whether they be considered nonperishable foods, such as wheat and qutniyyat (including peas, beans, lentils and such other grains), or spices and herbs (ahariz), such as coriander, caraway seeds, or seeds such as linseed of the fluz plant (kittan seeds), the seeds of the two kinds of cucumber (quththa’ and khiyar), or safflower and sesame seeds. Zakah is also payable on dry fruits such as dates, raisins, apricots, figs, almonds, hazel nuts, and pistachio nuts if the preceding specifications apply to them. There is no zakah on fresh fruit such as peaches, pears, apples, apricots, and figs. In the same way, it is not due on vegetables such as the two kinds of cucumber, watermelons, eggplants, turnips, and carrots.
The view of Imam Ahmad appears more comprehensive and realistic to as it is able to bring into the Zakah bracket more items which command high monetary value. This development may not have been present at the time of the earlier scholars but they are very clear to us today the values that the items command.
Our Lord, give us good in this world and good in the hereafter and save us from the torment of fire. Our Lord, punish us not if we forget or fall into error; Our Lord, lay not on us a burden like that which You laid on those before us; Our Lord, put not on us a burden greater than we have strength to bear. Pardon us and grant us forgiveness. Have mercy on us. You are our Patron. And give us victory over the disbelieving people.
Alhamdulillah Rabbil A’alameen.
Suleiman Zubair
