When is Zakah due for grain and fruits?
Chapter on Zakat on Crops and Fruits
Al-Mughni
Book of Zakat
Primary text
The time for paying Zakah on grain and fruits is after purification (Tashfiyah) for grain and after drying for fruits. This timing corresponds to the moment of perfection and readiness for storage. The expenses required for the fruit up until the time of payment fall upon the owner of the wealth. This is analogous to livestock, where the expenses for care, guarding, and tending are the responsibility of the owner until the time of Zakah extraction.
Supporting text
If the appointed collector (Sa'i) takes the Zakah before the fruit is dried, he has acted improperly. If the fruit is still moist, he must return it in its current state. If it perishes, its equivalent must be returned. If the owner dries it and the resulting amount equals the Zakah due, the obligation is fulfilled. If the dried amount is less than the Zakah due, the remainder must be taken. If the dried amount exceeds the Zakah due, the surplus must be returned.