Is the estimation (kharṣ) applicable to grain crops before harvest?
Chapter on Zakat on Crops and Fruits
Al-Mughni
Book of Zakat
Primary text
The estimation (kharṣ) is not to be applied to grain crops while they are still in the ear. This is because the religious legislation did not mandate estimation for grain, nor does it share the same characteristics as palm or vine fruits. The practice of early consumption allowance is tied to the nature of fresh fruit, which does not apply to standing grain in the same manner.
Supporting text
Scholars such as 'Ata', al-Zuhri, and Malik hold that estimation is not to be applied to crops other than palms and vines because the religious mandate for estimation was not transmitted concerning them.