Is the disposal of property before assessment (Kharṣ) valid?
Chapter on Zakat on Crops and Fruits
Al-Mughni
Book of Zakat
Primary text
The owner's disposal of property (through sale, gift, or other means) before the assessment of its yield (Kharṣ) is valid. If the disposal occurs after the fruit has reached maturity (badw ṣalāḥ), the Zakat obligation falls upon the seller or the donor. This view is held by Al-Hasan, Malik, Al-Thawri, Al-Awza'i, and Al-Layth. The obligation remains with the seller because it was already incumbent upon him before the sale, and he must pay the Zakat from the genus of the sold or donated item.
Supporting text
Al-Layth permitted the condition that the Zakat be stipulated upon the buyer. Ahmad held that the seller has the choice to pay either the fruit yield or the value from the price. Al-Qadi states the correct opinion is that one-tenth of the fruit is due, as paying the monetary value for Zakat is impermissible according to the soundest position of the Madhhab. The seller remains obligated to care for the fruit until the required Zakat is paid, and this obligation is not negated by selling or gifting it.