Is Zakat (Ushr) obligatory on olives?
Chapter on Zakat on Crops and Fruits
Al-Mughni
Book of Zakat
Primary text
Zakat is obligatory on olives if they reach five Wasqs. This ruling is held by Ahmad, according to the narration of his son Salih, along with Al-Zuhri, Al-Awza'i, Malik, Al-Layth, Al-Thawri, Abu Thawr, and the Ashab Al-Ra'y (People of Opinion). The evidence cited is the verse stating, "And give its due the day that it is harvested" (Quran 6:141), specifically in the context of "And the olive and the pomegranate" (Quran 6:141). Furthermore, the fruit can be stored, resembling dates and raisins.
Supporting text
An alternative narration from Ahmad states that no Zakat is due on olives. This view is favored by Abu Bakr and is the apparent position of Al-Khiraqi. It is also the position of Ibn Abi Layla, Al-Hasan ibn Salih, Abu Ubaydah, and one position of Al-Shafi'i. The justification is that olives cannot be stored dry, likening them to vegetables. Additionally, the verse mentioned is considered Makki (revealed in Mecca), while Zakat was legislated in Medina, evidenced by the subsequent mention of pomegranates, on which no Ushr is due.