What is the ruling on the owner destroying the fruit liable for Zakat?
Chapter on Zakat on Crops and Fruits
Al-Mughni
Book of Zakat
Primary text
According to the opinion of the Qadi, the owner is liable for the value (qimah) of the destroyed fruit, just as if a non-owner had destroyed it.
Supporting text
According to Abu Bakr's view, the obligation is ten percent (al-ʿushr) of the fruit or raisins due on his personal liability, similar to other fruits. If dates are unavailable, there are two opinions: one is that its monetary value is taken, and the second is that the liability remains for him to bring the actual product.