Is Zakat due if the owner destroys the crop before the obligation to pay arises?
Chapter on Zakat on Crops and Fruits
Al-Mughni
Book of Zakat
Primary text
If the owner destroys the crop or fruit before the Zakat obligation is established, Zakat is not due, provided the destruction was not intended as an evasion of Zakat. This applies whether the cutting was for consumption, for thinning the palm fruit to improve the remainder, or for preservation if the owner feared thirst or weakness of the core fruit (*jimmar*), resulting in the amount falling below the *nisab* (statutory minimum).
Supporting text
If the owner cuts the fruit or crop with the specific intention of evading Zakat, the Zakat obligation is not waived. This is because the intention was to sever a right whose cause for entitlement had already been established, similar to a husband divorcing his wife during his fatal illness.