To whom is Zakat due if fruit reaches maturity after purchase or gift before maturity?
Chapter on Zakat on Crops and Fruits
Al-Mughni
Book of Zakat
Primary text
If one purchases fruit before it reaches maturity (badw ṣalāḥ), and maturity is reached while it is in the buyer's possession, the Zakat is incumbent upon the buyer. This applies when a mature date palm is bought with the stipulation of its fruit, or if fruit is gifted before maturity and maturity is reached in the possessor's hands. Similarly, if someone bequeaths fruit, accepts it after the testator's death, and maturity is subsequently reached, the Zakat is upon the legatee. This is because the cause for the obligation arose while the property was in his ownership, similar to when a pasture animal (sā'imah) is purchased or gifted, and a full year passes while it is in his possession.
Supporting text
A secondary possibility is that Zakat becomes due upon the buyer if it is held that Zakat only becomes obligatory on the day of harvest, as the obligation then becomes attached to the buyer's possession.