Praise be to Allah
Firstly:
The rate of zakaah to be given on crops
and fruit varies according to the method of irrigation. If it is irrigated
without any expenses, such as if it is irrigated by rainwater or springs,
then the rate is one tenth. If it is irrigated with expenses, such as if it
requires mechanical means of lifting up the water, then the rate is one half
of one tenth.
Secondly:
It is not obligatory to give zakaah on
grains and fruits unless they reach the minimum threshold (nisaab), which is
five wasqs. 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. Muslim (979)
narrated from Abu Sa‘eed al-Khudri (may Allah be pleased with him) that the
Messenger of Allah (blessings and peace of Allah be upon him) said: “There
is no zakaah due on grains or dates unless they reach five wasqs.”
See also the answer to question no.
36778
Thirdly:
With regard to zakaah 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 zakaah from his
share, and the one who works the land must pay zakaah 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 zakaah must be paid by the one whose share did not
reach the minimum threshold.
We have explained previously that 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 zakaah
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 zakaah must be paid from the
yield as a whole before each of them takes his share.
Please see the answer to question no.
147855
Fourthly:
If the land is irrigated sometimes by
rainfall and sometimes by mechanical means, then three quarters of one tenth
must be paid on the harvest. This is the midpoint between the one tenth that
must be paid on that which is irrigated without extra expenses, and half of
one tenth which must be paid on that which is irrigated by mechanical means
and at extra cost.
This applies if the land is irrigated by
rainfall, and sometimes by mechanical means, equally.
But if it is not half and half, and one is
done more than the other, and it cannot be worked out which is more, then
reference should be made to whichever is more beneficial to the crop.
Shaykh Ibn ‘Uthaymeen (may Allah have
mercy on him) said:
“Three quarters” is the rate that must be
paid on that which is irrigated equally by mechanical means and otherwise.
Zakaah must be paid on it at a rate of three quarters of one tenth.
For example: if these palm trees are
irrigated for half of the year at an extra cost and for half of the year
without any extra cost – i.e., in the summer they are irrigated with extra
cost and in the winter they are irrigated by rainfall, then three quarters
of one tenth must be paid on their yield.
“If the ratios vary” i.e., if we are not
able to work out whether it is half or less or more.
“That which is more beneficial” i.e., that
which is of most benefit to the palm trees or the trees or the crops is what
counts in this case. If the crops grow more with the irrigation that costs
money than if they are irrigated without extra costs, then the rate in this
case is half of one tenth, because irrigation with extra costs is more
beneficial.
Hence we have four scenarios, as follows:
1.
That which is irrigated with extra costs only
2.
that which is irrigated without any extra costs at all
3.
that which is irrigated with and without extra costs, and
is evenly split between the two
4.
that which is irrigated with and without extra costs, but
the ratio varies.
If it is irrigated with extra costs only,
then the rate of zakaah is one half of one tenth. If it is irrigated without
extra costs, then the rate is one tenth. If it is irrigated with and without
extra costs, and is evenly split between the two, then the rate is three
quarters of one tenth. If it varies, then we should see which method is more
beneficial.
When there is no certainty as to which is
more beneficial, the rate is one tenth. In other words, if they vary and we
do not know which is more beneficial, then the rate is to be regarded as one
tenth, because that is more on the safe side and is more likely to discharge
one’s duty. Whatever is more on the safe side is preferable.
End quote from ash-Sharh al-Mumti‘
(6/78)
Fifthly:
With regard to how zakaah is to be paid –
should it be from the harvest or should it be the equivalent value of what
is due from the harvest? – what is required is to give zakaah from the
harvest itself, before it is sold, whether that is the zakaah of the owner
of the land or of the one who works the land.
The questioner asked: “With regard to the
owner of the land, is it permissible for him to pay the zakaah in cash after
selling the harvest, or must it be paid from the harvest? Please note that
his partner will give him his share in cash after selling the produce.” The
answer to that is: it is not permissible to give the equivalent value
instead of giving zakaah from the harvest, according to the majority of
scholars (may Allah have mercy on them), unless there is a necessity or need
to do so, in which case there is nothing wrong with it.
An-Nawawi (may Allah have mercy on him)
said: Our view is that it is not permissible to give the value of anything
with regard to zakaah. 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. Abu Haneefah said: It is permissible, if
a person is obliged to give a sheep, but he gives dirhams of equivalent
value, or he gives instead of it something that has value to him, such as a
dog or clothing, that is permissible.
End quote from Sharh al-Muhadhdhab
(5/402)
He (may Allah have mercy on him) also
said:
We mentioned that it is not permissible in
our view to give equivalent value as zakaah. Our companions said: That is if
there is no necessity to dictate that, such as if a person is obliged to
give a sheep (as zakaah) for five camels, but he does not have a sheep and
cannot acquire one; he may give the equivalent value in dirhams and that is
acceptable. Another example is one who is obliged to give a she-camel in its
second year but cannot find one, or a he-camel in its third year but he does
not own one and cannot buy one from elsewhere; he may give its value
instead.
End quote from Sharh al-Muhadhdhab
(5/402)
Shaykh Ibn ‘Uthaymeen (may Allah have
mercy on him) said: Most of the scholars are of the view that it is not
permissible to give the value in cash except in cases mentioned in shar‘i
texts, such as the alternatives with regard to zakaah on camels, “two sheep
or twenty dirhams”. But the correct view is that it is permissible if doing
that serves an interest or there is a need for it, whether that has to do
with livestock animals or produce of the land.
End quote from ash-Sharh al-Mumti‘
(6/148)
And Allah knows best.