When Zakat funds consist of multiple types of assets, how should the Zakat be calculated and paid?
Chapter on Zakat on Crops and Fruits
Al-Mughni
Book of Zakat
Primary text
If the assets are of various types, the due portion must be taken from each type proportionately. This is the position held by the majority of scholars. The evidence for prioritizing the sharing principle is that the poor are like partners, and thus should be equal in receiving from every type of asset, and this entails no undue hardship.
Supporting text
Malik and Al-Shafi'i stated that the average quality portion should be taken. Abu Al-Khuttab stated that this is permissible if it is difficult for the payer to extract the Zakat from every single type.