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Alms Tax (Zakat) » The taxable limit (niṣāb) for gold → ← Alms Tax (Zakat) » Conditions for zakat to become obligatory (wājib)

Alms Tax (Zakat) » Zakat of wheat, barley, and raisins

Ruling 1880. Zakat of wheat, barley, dates, and raisins becomes obligatory when their quantity reaches the niṣāb, which is 300 ṣāʿs or approximately 847 kilograms.(1)

Ruling 1881. If before paying zakat that is due on grapes, dates, wheat, and barley, a person and members of his family consume them, or, for example, he gives them to a poor person (faqīr) without the intention of paying zakat, he must also pay zakat on the quantity that was consumed or given.

Ruling 1882. If the owner of some wheat, barley, dates, or grapes dies after zakat on them has become obligatory, the zakat on them must be paid from his estate. However, if he dies before zakat on them becomes obligatory, then each one of the heirs whose share reaches the niṣāb must pay zakat on their share.

Ruling 1883. A person who has been appointed by a fully qualified jurist (al-ḥākim al-sharʿī) to collect zakat can ask for it at the time when grain is threshed and separated from the chaff, and when dates and grapes become dry. And if the owner does not pay and the thing on which zakat has become obligatory perishes, the owner must give compensation for it.

Ruling 1884. If after a person becomes the owner of a date tree or grape vine, or a crop of wheat or barley, zakat on them becomes obligatory, he must pay it.

Ruling 1885. If after zakat on wheat, barley, dates, and grapes becomes obligatory, one sells the crop and trees, the seller must pay the zakat on them; and in the event that he does so, it is not obligatory on the buyer.

Ruling 1886. If a person buys wheat, barley, dates, or grapes, and he knows that the seller has paid zakat on them, or he doubts (i.e. has a shakk) whether the seller has paid zakat on them or not, then zakat is not obligatory on him; but if he knows that the seller has not paid zakat on them, he must pay it. However, if the seller has cheated him, then after paying the zakat he can claim the amount of zakat he paid from the seller.

Ruling 1887. If the weight of wheat, barley, dates, or grapes when they are wet reaches the niṣāb and reduces when they become dry, zakat on them is not obligatory.

Ruling 1888. If a person consumes wheat, barley, or dates before the time they become dry, in the event that their weight, when dry, reaches the niṣāb, he must pay zakat on them.

Ruling 1889. Dates are of three kinds:

1.
dates that are dried; the rule (ḥukm) of zakat for this type was mentioned earlier;
2. dates that are in the process of becoming edible ruṭab [soft, moist dates];
3. dates that are eaten when they are unripe (khalāl).

With regard to the second kind, in the event that their weight when dry reaches the niṣāb, the recommended precaution (al-iḥtiyāṭ al-mustaḥabb) is that one should pay zakat on them. As for the third kind, what is apparent (ẓāhir)(2) is that zakat is not obligatory on them.

Ruling 1890. Wheat, barley, dates, and raisins on which zakat has been paid are not liable for zakat again even if they remain with a person for some years.

Ruling 1891. If wheat, barley, dates, or grapes are irrigated by rain or a stream, or, if like in Egypt, crops use the moisture that is in the earth, the zakat on them is one-tenth [10%] of them. If they are watered by buckets of water and suchlike, then the zakat on them is one-twentieth [5%].

Ruling 1892. If wheat, barley, dates, or grapes are irrigated by both rain and buckets of water and suchlike, in the event that it is commonly considered that their irrigation is by means of buckets of water and suchlike, the zakat on them is one-twentieth [5%]. If it is commonly considered that their irrigation is by means of a stream or rain, then the zakat on them is one-tenth [10%]. And if it is such that it is commonly considered that their irrigation is by both means, then the zakat on them is three-fortieths [7.5%].

Ruling 1893. In the event that one doubts about whether it would be commonly considered that their irrigation is by both means or, for example, by rain, then it is sufficient if he pays three-fortieths [7.5%].

Ruling 1894. If a person doubts whether it would be commonly considered that their irrigation is by both means or by means of buckets of water and suchlike, it is sufficient to pay one-twentieth [5%]. The same applies if he deems it probable that it would be commonly considered that their irrigation is by rain.

Ruling 1895. If wheat, barley, dates, or grapes are watered by rain and by a stream, and if they do not need buckets of water and suchlike but they are also irrigated by means of buckets of water nevertheless, and if the buckets of water do not help produce an increase in crop, then the zakat on them is one-tenth [10%]. And if they are irrigated by buckets of water and suchlike and do not need stream or rain water, but they are also watered by stream and rain water nevertheless, and if the stream and rain water does not help produce an increase in crop, then the zakat on them is one twentieth [5%].

Ruling 1896. If a crop is irrigated by buckets of water and suchlike and crops on the adjacent land utilise the moisture from that land and do not need to be irrigated, then the zakat on the crops that are irrigated by buckets of water is one twentieth [5%], and the zakat on the crops on the adjacent land is, based on obligatory precaution, one tenth [10%].

Ruling 1897. Expenses that one has incurred in the growing of wheat, barley, dates, or grapes cannot be deducted from the produce and thereafter the niṣāb calculated. Therefore, if any of them reaches the niṣāb before accounting for the expenses, zakat must be paid on it.

Ruling 1898. The seeds that a person uses in his farming – irrespective of whether they are his own or he buys them – cannot be deducted from the produce and thereafter the niṣāb calculated; rather, he must calculate the niṣāb having accounted for the entire produce.

Ruling 1899. It is not obligatory to pay zakat on the portion the government takes from the produce itself. For example, if the produce is 2000 kilograms and the government takes 100 kilograms in tax, then zakat is obligatory on only 1900 kilograms.

Ruling 1900. Based on obligatory precaution, a person cannot deduct the expenses that he incurs before or after zakat has become due from the produce and pay zakat on only what remains.

Ruling 1901. A person cannot deduct the expenses that he incurs after zakat has become due from the produce; and based on obligatory precaution, [he cannot do this] even if he has obtained authorisation from a fully qualified jurist or his representative (wakīl) to use it.

Ruling 1902. It is not obligatory to wait until wheat and barley is ready for threshing, or until grapes and dates become dry, and then pay zakat; rather, once zakat becomes obligatory, it is permitted (jāʾiz) to calculate the value of zakat and give the value of it with the intention of zakat.

Ruling 1903. After zakat becomes due, a person can submit the actual crop, dates, or grapes, before it is harvested or picked, to someone entitled to receive it or to a fully qualified jurist, or to their representative, in the form of joint ownership (mushāʿ) and thereafter share the expenses.

Ruling 1904. In case the owner submits the actual crop, dates, or grapes to a fully qualified jurist or to someone entitled to receive it, or to their representative, it is not necessary for him to look after it by way of joint ownership for free; rather, he can charge rent for it staying on his land until the time of their harvest or until they have become dry.

Ruling 1905. If a person owns wheat, barley, dates, or grapes in various towns which have harvesting times that differ, and if the crops or fruits are not acquired simultaneously but are nevertheless considered to be the produce of one year, then, in the event that the first thing to ripen reaches the niṣāb, he must pay zakat on it when it ripens and pay zakat on the rest whenever they are acquired. However, if what ripens first does not reach the niṣāb, he must wait until the rest ripens; if the combined produce reaches the niṣāb zakat is obligatory on it, and if it does not reach the niṣāb zakat is not obligatory on it.

Ruling 1906. If a date tree or grape vine bears fruit twice a year, in the event that the combined total of the fruit reaches the niṣāb, then based on obligatory precaution zakat is obligatory on it.

Ruling 1907. If a person possesses a quantity of fresh dates or grapes that would reach the niṣāb if they were dry, there is no problem if he gives – with the intention zakat – an amount of the fresh dates or grapes that were they to be dry they would equal the amount of zakat obligatory on him.

Ruling 1908. If the zakat on dried dates or raisins is obligatory on a person, he cannot give their zakat in the form of fresh dates or grapes. In fact, even if he calculates the value of the produce that he must give as zakat and then gives grapes or fresh dates or raisins or even other dried dates equal to that value in payment for the zakat, it is problematic (maḥall al-ishkāl) [i.e. based on obligatory precaution, he cannot do this].(3) Similarly, if the zakat on fresh dates or grapes is obligatory on him, he cannot give their zakat in the form of dried dates or raisins. And even if he gives other dates or grapes, albeit fresh ones, in payment for the value of the produce, it is also problematic [i.e. based on obligatory precaution, he cannot do this either].

Ruling 1909. With regard to someone who has a debt and possesses the actual property on which zakat has become obligatory, if he dies, the entire zakat must be paid from the property on which zakat has become obligatory, and then the debt must be repaid. However, if he is liable to pay a debt of zakat [as opposed to his actual property having become liable for zakat], then this debt is like his other debts.(4)

Ruling 1910. With regard to someone who has a debt but possesses wheat, barley, dates, or grapes, if he dies and his inheritors pay his debt from some other wealth before zakat on these items becomes obligatory, then the inheritor whose share reaches the niṣāb must pay zakat on it. And if the debt is not paid before zakat on these items becomes obligatory, in the event that the property of the deceased is sufficient only to repay his debt, it is not obligatory to pay zakat. However, if the property of the deceased is more than his debt, in the event that his debt is such that if they wanted to repay it they would need to pay the creditor an amount from the wheat, barley, dates and grapes, then what they give to the creditor is not liable for zakat. As for the rest of the property, the inheritor whose share reaches the niṣāb must pay zakat on it.

Ruling 1911. If some of the wheat, barley, dates, and raisins on which zakat has become obligatory is of superior quality and some of it is of inferior quality, the obligatory precaution is that one must not use inferior quality produce to pay zakat that is due on the superior quality produce.

(1) A ṣāʿ is a measure of weight equivalent to approximately 2.823 kilograms.

(2) For practical purposes in jurisprudential rulings, expressing an ‘apparent’ ruling equates to giving a fatwa.

(3) As mentioned in Ruling 6, the term ‘problematic’ (maḥall al-ishkāl) amounts to saying that the ruling is based on obligatory precaution.

(4) This means that if the combined total of his zakat debt and his other debts is equal to or less than his estate, his zakat debt and his other debts must be repaid. However, if the combined total of his zakat debt and his other debts is more than his estate, his estate must be proportionally divided between those entitled to receive zakat and his creditors.
Alms Tax (Zakat) » The taxable limit (niṣāb) for gold → ← Alms Tax (Zakat) » Conditions for zakat to become obligatory (wājib)
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