how to calculate zakat on crop and fruit
Almighty Allah says,
ﺣﺼﺎ ِد ٖھ
و ٰاﺗُ ۡﻮا
‘And given (i.e. pay) its dues on the day it is harvested.’ [Surah Al An’aam (6), Verse 141]
Hadith 1: It is in Sahih Bukhari Shareef from Ibn Umar ﻋﻨهﻤﺎ ��ﻌﺎ� اﷲ ي�ر that Rasoolullah ﷺ said that, ‘For that land which is watered (irrigated) by the skies or the streams, or if it is Ushri, (in other words), it is irrigated with water from rivers (and channels), then on such land Ushr (one-tenth) is due, and for those lands which are irrigated by water that you bring by loading on animals (etc.), then on it is due half Ushr, i.e. one-twentieth.’
Hadith 2: Ibn Naj’jar reports from Anas ؓ that Rasoolullah ﷺ said, ‘From every that thing which sprouts from the land (ground), Ushr or half Ushr is due.’
Land is of three types:
- Ushri (that land in which the one-tenth must be paid)
- Khiraji (taxed land)
- Neither Ushri nor Khiraji
The ruling concerning 1 & 3 is the same; in other words, Ushr (one- tenth) must be paid.
In India, the lands of the Muslims will not be regarded as Khiraji, until it is not proven with evidence of the Shariah that a particular land is (in the category of) Khiraji.
There are many cases wherein it will be regarded as Ushri. For example, if Muslims conquered a place and the land was distributed amongst the Muslim soldiers, or if the people there became Muslims themselves, and there was no need to fight a battle. Alternatively, if there was an unused land that is (already) Ushri, and it was used for cultivation purposes, or if that unused land was made a field (for planting) which is equally near or distant from land that is Khiraji and Ushri, or if that field was irrigated by water which is Ushri, or from that which is both Khiraji and Ushri. Alternatively, if a Muslim turned his house into an orchard or field and irrigates it with Ushri water, or he does so with both Ushri and Khiraji (water), or if a Zimmi Kaafir purchased an Ushri land, and a Muslim has taken it as Shuf’ah (i.e. on the basis of the law of pre-emption/amalgamation), or Bai’e Faasid (illegal sale) has occurred, or due to Khiyar e Shart (Option of Condition) or Khiyar e Ruyat (Option of Physical Inspection), it was returned, or because of Khiyar e Ayb (Option of Defect), it was returned on the order of the Qadi.
Note: Bai’e Faasid, Khiyar e Shart, Khiyar e Ruyat and Khiyar e Ayb can be understood by perusing Bahaar e Shariat Volume 11.
There are also many cases in which it will be regarded as Khiraji, for example, if after conquering a place the land was again given to the people there, out of favour (goodness), or the country was conquered on the basis of mutual negotiation, or if a Muslim purchased an Ushri land from a Zimmi, or if a Zimmi occupied a barren land (i.e. wasteland) on the command of the Muslim Ruler, or if a wasteland was given away to a Zimmi, or if a Muslim inhabits it, and it was close to a Khiraji land, or if it was being irrigated by Khiraji water. Even if a Khiraji land is being irrigated with Ushri water, it will still be considered as being Khiraji.
If it (the land) is neither Khiraji nor Ushri. For example, the Muslims conquered that land and kept (that land) for themselves till Qiyaamat (i.e. a lifelong ownership), or if the owner of that land has died, and the land has gone into the property of the Bait ul Maal (Islamic Treasury). [Durr-e-Mukhtar, vol.3, pg.350-360]
Law 1: Khiraj is of two types:
Khiraj e Muqasama
Khiraj e Muqasama, is that land on which the (Tax) for a portion of crop from the harvest is fixed, be it half, one-third or one-quarter etc., just as Nabi ﷺ had fixed for the Jews of Khaybar.
Khiraj e Muaz’zaf
Khiraj e Muaz’zaf, (is that for which) a fixed amount is made necessary, be it an amount of money; for example, 2 Rupees per Bigha1, or something else, like Hazrat Farooq e Azam ؓ had specified. [Durr-e-Mukhtar, vol. 3, pg.359]
Law 2: If it is known that during the Saltanat e Islamia certain amount was fixed as Khiraj, then it is that which should be given, except in the case of Khiraj e Muaz’zaf. In this case wherever there are fixed stipulations from Hazrat Umar e Farooq ؓ, these should not be exceeded, and where there is no specification from him, it should not be more than half of the crop. Similarly, in Khiraj e Muqasama as well, it should not exceed half of the crop. It is also a condition that the land should be one which can produce this quantity (of crop). [Durr-e-Mukhtar, Raddul Muhtar, vol.3, pg. 360/364]
Law 3: If that which was fixed during the Saltanat e Islamia is not known, then in the places where Hazrat Umar e Farooq ؓ had stipulated it, then there, that should be paid, and where he did not stipulate it, then their half should be given. [Fatawa Razviy’yah]
Law 4: Farooq e Azam ؓ stipulated that for every type of grain per one Jarib2, the due is one dirham and one Sa’ of its crop (grain), and in melon and watermelon fields, and in vegetables like cucumbers and brinjal etc. the due amount is 4 dirhams per Jarib. In the thick vines of grapes and Khurmah (dates like fruit), in which (other) crops cannot be grown, the due is ten dirham, and this (also) depends on the capacity of the land and the capability of the owner. Credence is not given to what he grew, but it will be seen what that land is able to grow, and if this person has the capability to grow that, then he will pay the Khiraj according to that. For example, if grapes can grow there, then he will pay the Khiraj for grapes, and if it is good for wheat, then he will give the Khiraj for wheat, even if he grows barley on it.
1: Bigha is a measure used in old days, and is equal to about 14400 square feet.
2: Jarib is a land measure as mentioned above by Sadrush Shariah Alaihir Rahma
The measurement of one Jarib according to the British yard is, 35 yards in length, and 35 yards wide, and one Sa’ is equivalent to a full 286 Rupees currently (i.e. 3 kg 149.28), and ten dirhams is 12 Aana
and 9 3 Paai, and five dirhams is 6 Aana and 4 4 Paai, and one Dirham is
4 Anna and 5 19 Paai.2 [Durr-e-Mukhtar, vol.3, pg.360/361]
Law 5: In a place where there is no Saltanat e Islamia, the people there should personally dispense the dues to the needy etc. who are the rightful recipients of Khiraj.
Law 6: Whatever crop grows from an Ushri land, where the aim is to benefit from the crop of that land, then to pay the Zakaat on that crop is Fard, and the name of that Zakaat is called Ushr. In other words, one-tenth, because in most cases one-tenth is Fard, even though in some cases half Ushr, i.e. one-twentieth will be taken. [Alamgiri, vol.1, pg.186; Raddul Muhtar, vol.3, pg.358]
Law 7: For Ushr to become Waajib, the condition of being Aaqil (being of sane mind), and being Baaligh (having reached the age of puberty) is not existent. There is also Ushr from in that which is produced by the land which belongs to an insane person (Majnun) or a Na-Baaligh (one who has not reached age of puberty, i.e. a minor), as this is also Waajib. [Alamgiri, vol.1, pg.185 etc.]
1&2: As mentioned earlier the Aana was a currency unit formerly used in India, equal to 1/16 rupee. It was subdivided into 4 Paise or 12 Paais (thus, there were 64 paise in a rupee and 192 paais). The term belonged to the Muslim monetary system. The Aana is not commonly used since India decimalised its currency in 1957. The Paai is also not commonly used today and the actual calculations for the said case will be done as per the current values. The above is based on calculations of that particular time. [Razvi Noori]
Law 8: If one does not willingly pay the Ushr, then the Muslim Ruler can take it by force, and even in this case the Ushr will be regarded as discharged, but one will not be deserving of its reward. Alternatively, if one pays it willingly, then he will also be blessed with the reward for it. [Alamgiri, vol.1, pg.185]
Law 9: If Ushr was Waajib i.e. due on someone and he died, and the crop is still present, then in this case Ushr will be taken from it (the crop). [Alamgiri, vol.1, pg.185]
Law 10: For Ushr to be applicable, it is not necessary for a year should elapse, but if one has several harvests in a year, the Ushr on every harvest is Waajib. [Durr-e-Mukhtar, Raddul Muhtar, vol.2, pg.67]
Law 11: In this, Nisaab is also not a condition. Even if the harvest is one Sa’, the Ushr is Waajib, and it is also not a condition that they should be things which will remain, and it is also not a condition that the farmer should be the owner of the land. Even if a Mukatib or a Mazoon farmed, then Ushr is Waajib on that crop (harvest) as well. In fact, even if crops grew (were grown) on a land that is Waqf, Ushr will be due on that as well, be this whether the ones farming on it (that Waqf land) are from the Waqf, or if they are being paid to farm. [Durr- e-Mukhtar, Raddul Muhtar, vol.2, pg.67]
Law 12: There is no Ushr on those things which are grown without the aim of yielding profit from that land, such as firewood, grass, bulrush (reed), Sayntha (bushy plant) twigs, Date leaves (palms), hibiscus/anthea, cotton, brinjal tree, the seeds of melon, watermelon and cucumbers, and the same applies to the seeds of all vegetables, because the aim of their cultivation is vegetables and not seeds. The same applies to those seeds which are medicinal, such as the Bdellium
(Kandar), fenugreek and Kalonji (onion seeds). However, if the bulrush, grass and reed etc. are grown with the aim of yielding benefits (profits) from the land, and the land has been left vacant for this purpose, then the Ushr is Waajib on this. [Durr-e-Mukhtar, Raddul Muhtar, vol.2, pg.68 etc.]
Law 13: That field with is irrigated with rain water, or water from rivers, or canals, then Ushr, i.e. one-tenth is Waajib on it, and if it is irrigated by a large skin (leather) vessel, or by a bucket, then half Ushr, i.e. one-twentieth, is Waajib. If the water that he uses belongs to someone else and he purchases the water for use, then in this case it is still half Ushr which is Waajib. If that field is sometimes irrigated by rain water and sometimes through a bucket or leather skin vessel, then in this case if it is mostly irrigated by rain water, and sometimes by bucket, then Ushr will be Waajib, if not half Ushr. [Durr-e-Mukhtar, Raddul Muhtar, vol.2, pg.66/69]
Law 14: If there is honey on an Ushri land or on a mountain or in the forest, then Ushr is Waajib on it. Likewise, Ushr is also Waajib on the fruits of the mountains and forests, on condition that the Muslim Ruler has protected them from Harbis, bandits, and rebels; otherwise there is nothing. [Durr-e-Mukhtar, Raddul Muhtar, vol.2, pg.66]
Law 15: In wheat, barley, corn, millet, rice, and in all types of grain; and in linseed, safflower, walnut, almonds, and all types of fruits, cotton, flowers, sugar cane, melon, water-melon, cucumbers, brinjal, and all other types of vegetables (i.e. spuds), one-tenth Ushr is due, be this crop a little or a lot. [Alamgiri, vol.1, pg.186]
Note: For example in 10 Kilograms, you will give one kilogram, and for every ten fruit, you will give one fruit etc.
Law 16: In that, where from Ushr or Nisf Ushr (half Ushr) are Waajib, the Ushr or Nisf Ushr will be taken from the entire crop (harvest). One cannot deduct from it, utilities (i.e. expenses etc.) for harvesting etc. such as ploughs; (i.e. harvesters etc), farm security, labourers wages, or seed costs etc. and then give the Ushr or Nisf Ushr. [Durr-e- Mukhtar, vol.2, pg.69]
Law 17: The Ushr will only apply to Muslims, to the extent that if an Ushri land was bought by a Zimmi from a Muslim, and he has also taken possession of it, then Ushr will not be taken from a Zimmi, but he will be charged Khiraj (Land tax). Alternatively, if a Muslim bought a Khiraji land from a Zimmi, then it will remain Khiraji, and the Muslim will not be charged Ushr for that land, but rather he will be charged Khiraj. [Durr-e-Mukhtar, Raddul Muhtar, vol.2, pg.70]
Law 18: If a Zimmi bought an Ushri land from a Muslim, then a Muslim took that land back in Shuf’ah (on the basis of the law of pre- emption/amalgamation), or for some reason the sale became Bai’e Faasid (illegal sale), and it was returned to the seller, or the seller faced Khiyar e Shart (Option of Condition), or someone had Khiyar e Ru’yah (Option of Physical Inspection), and for this reason it was returned; or if the Mushtari (buyer) faced Khiyar e Ayb (Option of Defect), and it was returned on the order of the Qadi. In all these cases it will still remain as Ushri Land. If it was returned on the basis of Khiyar e Ayb, without the order of the Qadi, then it will remain Khiraji. [Durr-e-Mukhtar, Raddul Muhtar, vol.2, pg.70/71]
Law 19: If a Muslim converted his house (personal residence) to an orchard, then if he used Ushri water in it, then it is regarded as Ushri, and if he used Khiraji water in it, then it is Khiraji; and if he uses both types of water in it, then too it is regarded as Ushri. If a Zimmi
converted his personal residence to an orchard then Khiraj will be charged categorically. The water from the sky (rain), wells, springs and rivers is regarded as Ushri. The water from canals dug by (i.e. built) by Ajami (foreigners) is Khiraji. If unbelievers dug a well, and now it has come into the possession of Muslims, or if it was dug in a Khiraji land, then in all these cases that too becomes Khiraji. [Alamgiri, vol.1, pg.186/817; Durr-e-Mukhtar, Raddul Muhtar, vol.2, pg.71/72]
Law 20: There is no Ushr or Khiraj on that which grows in houses or graveyards. [Durr-e-Mukhtar, vol.2, pg.72]
Law 21: If the springs of ‘Zift’ (Asphalt) and ‘Nift’ (Crude Oil) are on Ushri land or on Khiraji land, there is nothing due on them. However, if they are on Khiraji land, and the land in its vicinity, are lands which can be cultivated, then the Khiraj of that land will be taken, and not of the springs, and if it is on Ushri land, then as long as there is no cultivation in the neighbouring lands, then nothing will be taken. In this case for it to be such land which can be cultivated is not sufficient. [Durr-e-Mukhtar, vol.2, pg.72]
Law 22: Those things which are attached to the ground, such as trees, and those things which come out of the tree, such as glue, there is no Ushr for. [Alamgiri, vol.1, pg.187]
Law 23: Ushr will only be taken, when the fruits grow and can be used, and the risk of loss is outweighed, even if they are still not ready to be harvested. [Jauhira Nayyira]
Law 24: It is not Halaal (lawful) to eat its yields before paying the Khiraj. Similarly, it is not Halaal for the owner to eat (from his crops) before he pays the Ushr. If he eats, then he must pay the liability. Similarly, if he fed it to others, then he will have to give the penalty of the Ushr of that quantity, and if he had the intention of paying the full Ushr, then for him to eat from it is Halaal. [Alamgiri, vol.1, pg.187; Durr-e-Mukhtar, Raddul Muhtar, vol.2, pg.72]
Law 25: In order to take Khiraj, the King (Muslim Ruler) has the right (i.e. the option) to stop (i.e. confiscate) the grains, and to not allow the owner to utilise it. If he has not paid the Khiraj for many years, and he is incapable (of paying it), then he should be pardoned (exempted for those years), and if he is not incapable, then (that which is due) should be taken (from him). [Durr-e-Mukhtar, Raddul Muhtar, vol.2, pg.73]
Law 26: If one is able to cultivate (farm) the land, but he does not grow anything (on it), he will pay the Khiraj; and Ushr will not be Waajib, until he does not farm, and the crops do not grow. [Durr-e- Mukhtar, vol.2, pg.73]
Law 27: He cultivated the fields, but the crops were ruined; for example, the entire field was flooded or got burnt, or it was eaten by locusts, or it was damaged due to hot winds or by frost, then both the Ushr and the Khiraj are cancelled. This will apply when all has been completely damaged. If some (of the crop) is remaining, then the Ushr will be taken on what is remaining. If it was eaten by animals (livestock), then the Ushr is not cancelled. For it to become cancelled, it is also a condition that within that year, in that (land), another crop cannot be cultivated. It is also a condition that it should be destroyed before being picked or cut (i.e. harvested), otherwise it will not be cancelled. [Raddul Muhtar, vol.2, pg.73/74]
Law 28: If someone usurped (i.e. forcefully took away) a Khiraji land, and he denies usurping it, and the owner also has no witnesses (to prove this), then if the land is farmed, the usurper will be liable for the Khiraj. [Durr-e-Mukhtar, vol.2, pg.74]
Law 29: Bai’e Wafa, in other words, it is that sale in which this condition is set that the seller has the right to return the payment to the buyer, and the Mushtari (buyer) will refund the purchase price. Now, if a Khiraji land was sold on this basis (of Bai’e Wafa) to someone, and if the land is in the possession of the seller, then the Khiraj is upon the seller, and if it is in the possession of the buyer, and the buyer has already planted on it, then the Khiraj is upon the buyer. [Durr-e-Mukhtar, Raddul Muhtar, vol.2, pg.54]
Law 30: If the crop was sold before it was ready (i.e. ripe etc.), then the Ushr is on the buyer, even though the buyer would have made the condition that the crop will not be harvested before it becomes ripe, and it should remain in the field (orchard), and at the time of selling the crop was ready, then the Ushr is on the seller. If he sold the land and the crop, or if he sold only the land, and there is still that amount of time left in the year wherein the land can be cultivated (and harvested), then the Khiraj is on the buyer, otherwise on the seller. [Durr-e-Mukhtar, Raddul Muhtar, vol.2, pg.74]
Law 31: If an Ushri land was give on ‘Aariyat’ (as a loaned land) then the Ushr is on the cultivator, and not on the owner. If the land was given on ‘Aariyat’ to an unbeliever, then the Ushr is on the owner. [Alamgiri, vol.1, pg.187]
Law 32: If Ushri land was given in a manner where the crop is divided between cultivator and the landlord, then then Ushr is on both of them, and if a Khiraji land was given in this manner, then it is on the owner. [Raddul Muhtar, vol.2, pg.76]
Law 33: According to our Imam (Imam Abu Hanifa ؓ) the Ushr for the land which is given with the option of paying cash for cultivation, is the responsibility of the landlord, and according to the Saahibayn (Imam Abu Yusuf and Imam Muhammad ﻋﻨهﻤﺎ ��ﻌﺎ� اﷲ ي�ر) it is the responsibility of the farmer (i.e. cultivator), and the research of Imam Shaami is that on the basis of the situation of the era, we will now act in accordance with the view (statement) of the Saahibayn. [Shaami, vol.2, pg.75]
Law 34: That land revenue which is given to the government, does not cause the Khiraj e Shar’i (i.e. the Khiraj stipulated by the Shariah) to be discharged, and it remains the responsibility of the owner. It is necessary for him to pay it. The use of the Khiraj is not only for the Muslim Army, but it is for all the virtuous needs of the Muslims, from which is, building of Masjids, maintenance and expenses of the Masjid, the allowance of the Imam and the Muaz’zin, and the salary of the (Islamic) teachers. It can be used for the sake of Deeni knowledge (Deeni Education), and to fulfil the needs of Deeni students, and for the assistance of the Ulama e Ahle Sunnat, and for those supporters of Deen (i.e. Ulama) who lecture and propagate the knowledge of Deen, and for those who are engrossed in the work of writing Fatawa (Islamic Edicts). It can also be used in the building of bridges and guest houses. [Fatawa Razviy’yah]
Law 35: If before taking out the Ushr, the grain was sold, then the Musad’diq (collector) has the right and option of taking it from the buyer or from the seller, and if he sold it for more than its actual price, then it is up to the Collector to either take it from the grains or take it from the payment received for the grains. If he sold it at a low price, which is so low, that people do not usually sell it at such a loss, then he will take the Ushr from the grain only; and if the grain is not remaining any more, then he will stipulate its Ushr and take it from the seller, or he will take its mandatory price. [Alamgiri, vol.1, pg.187]
Law 36: If one sold away the grapes, then the Ushr of its payment must be taken, and if it was sold after being juiced, then he will take the Ushr of its price (i.e. of the juice). [Alamgiri, vol.1, pg.187]