Zakat of Wheat, Barely, Dates & Raisins.
1930. Zakat on wheat, barley, dates and raisins becomes obligatory when their quantity reaches the taxable limit which is 45 Methqals less than 288 Tabriz Man and it is said that it equals 847 kg.
1931. If a person and members of his family consume the grapes, dates, barley and wheat, on which payment of Zakat has become obligatory, or if, for example, he gives these things to a poor person, he should give Zakat on the quantity used.
1932. If the owner of wheat, barley, dates and grapes dies after Zakat on it has become obligatory, that quantity of Zakat should be paid from of his estate. However, if he dies before Zakat becomes obligatory, each one of his heirs, whose share reaches the taxable limit, should pay Zakat from his own share.
1933. A person, who has been appointed by the fully competent Mujtahid to collect Zakat, can demand it at the time of harvest when wheat and barley are threshed and chaff is separated from grains, and when the dates and grapes become dry. And if the owner of these items does not give Zakat, and they perish, the owner should compensate for it
1935. If a person sells the crop and trees after Zakat on wheat, barley, palm dates and grapes becomes obligatory, the seller should pay the Zakat on them.
1936. If a person purchases wheat or barley or dates or grapes, and knows that the seller has paid Zakat on them, or doubts whether or not he has paid it, it is not obligatory on him to pay anything. But if he knows that he has not paid Zakat on them, then if the fully competent Mujtahid does not give permission about amount which is taxable as Zakat, the same amount of transaction is void. And the Mujtahid can receive that amount from the buyer, and if he approves that portion, the transaction is correct and the buyer must pay the amount and if he has already given it to seller, he may take it back.
1938. If a person disposes of wheat, barley and dates before the time of drying up, and if they reach the taxable limit after they have dried up, he should pay Zakat on them.
1939. The dates which are consumed fresh, and if they remain, they reduce considerably, if weight of the dried ones is 847 kg., Zakat is obligatory.
1940. Wheat, barley, dates, and raisins which Zakat is paid for them, if they remain for several years, there is no extra Zakat for them.
1941. If wheat and barley and dates and grapes are watered from tain or river, or they are produced with the moisture of soil like Egyptian style, their Zakat is 1/10, and if they are watered by bucket, motors and pumps of deep wells or semideep wells, which is now customary, Zakat is 1/20. And if both methods are used, Zakat of one half is 1/10 and another half is 1/20 or in other words 3 parts out of 40.
1942. If wheat, barley, dates and grapes are watered with both rain water as well as water supplied with buckets etc. and if it is commonly said that they have been irrigated with bucket water etc. the Zakat payable on them is 1/20 and it is said that they have been irrigated with river and rain water, the Zakat payable on them is 1/10.
1943. If a person doubts about the common impression, not able to determine whether the crop was watered by rain alone, or by rain and buckets together, it will be sufficient for him to pay 1/20 but as a recommendatory precaution he must pay 1/10.
1944. If wheat, barley, dates and grapes are irrigated with rain and canal water and, although they did not need bucket water, yet it was also supplied, with no helpful result for the crop, the Zakat on them is 1/10. As a recommendatory precaution he must pay 1/10 and if they are watered with bucket water, without having any need of canal and rain water, but are also supplied with canal and rain water without being helpful to the crop, the Zakat on them is 1/20.
1945. If a crop is watered with bucket etc. and in the adjoining land he raises a crop which benefits from the moisture of that land (which is irrigated with bucket water etc.) and does not need extra watering, the Zakat of the crop which is watered with bucket is 1/20 and the Zakat of the crop in the adjoining land is 1/10.
1946. A person cannot deduct the expenses incurred by him on the production of wheat, barley, dates and grapes from the income obtained from them, in order to determine the minimum taxable limit. Hence if the weight of any one of them, before calculating the expenses, was about 847 kilogrammes, he should pay Zakat on it, as an obligatory precaution.
1947. The price of seeds, which is not taxable as Zakat or its Zakat is paid, can be considered as expenses, but the price of planting time should be calculated
1948. If the land and farming means or one of them belongs to one person, he must not calculate the renting price as expenses and also the same applies to what he has done without charge.
1949. If one buys date or grape trees, its price is not considered as expenses but if he buys them before harvesting and becoming taxable for Zakat, the money paid for them is acceptable as a port of expenses.
1950. If one buys a piece of land and produces wheat or barley in it, the money paid for purchase of land is not port of expenses, but if he buyer a plantation before becoming liable to Zakat, he can do that and deduct it from profits, but he must deduct price of hay from the money paid for the plantation. For example, if one buys a plantation for 500 Tomans and the price of hay is 100 Tomans, only 400 Tomans is considered port of expenses.
1951. If a person, who is able to produce without caw or agricultural equipment, buys these items, he should not consider their price as port of expenses.
1952. If a person, who is not able to produce without cow or agricultural equipment, buys them and they are lost in action totally, he may consider their price as part of expenses, but if only something is reduced from their price, he can consider that portion as port of expenses. If nothing is reduced from their price after cultivation, no portion should be considered as port of expenses.
1953. If one cultivates wheat and barley along with things like rice and beans which are not taxable as Zakat, the expenses of each item is considered separately and if he has paid some expenses for both, he must divide the figures. For example, if they are both equal, he may deduce half expenses from the one which is liable for Zakat.
1954. If one pays expenses for actions, which are useful for several years, such as ploughing, as an obligatory precaution, he must divide the expenses for several years.
1955. If a person owns wheat, barley, dates and grapes in various cities, where the time of ripening of crops and fruits differ from one another, and they are not all received at one time, if all of them are considered to be the harvest of one and the same year, and if the thing which ripens first reaches the taxable limit, he should pay Zakat on it at the time of its ripening and should pay Zakat on the remaining crops when they are received. But if the crop which is ready first, does not reach the taxable limit, if he is sure that it will reach the limit later, he must pay Zakat of what is ripe and the rest when they are ripe and if he is not sure he should wait till other crops are ready. If they totally reach the taxable limit, Zakat on them will be obligatory, otherwise Zakat will not be obligatory on them.
1956. If a date tree or vine bears fruit twice in a year, and each of them does not reach the taxable limit, it is not obligatory to pay its Zakat, because it is considered like crops of two years.
1957. If a person has a quantity of dates or grapes which have not dried up, and which would reach the taxable limit when dried up, he can replace them with fresh fruits with the purpose of giving Zakat, provided that, if they were dry would be equal to the obligatory amount of Zakat.
1958. If it is already obligatory on a person to pay Zakat on dry dates or raisins, he cannot replace it with fresh, green dates or grapes. Also, if it is obligatory on a person to pay Zakat on green dates or grapes, he cannot pay it with dry dates or raisins, and, if he pays it from other dates or grapes with intention of paying Zakat, it is in order.
1959. If a person dies with a debt, and has a property on which Zakat has become due, it is necessary that, in the first instance, the entire Zakat should be paid out from that property, and thereafter pays his debt
1960. If a person dies with a debt and also has wheat, barley, dates or grapes, and, before Zakat on these things became obligatory, his heirs paid his debt from other property, the heir, whose share equals to 847 kilograms should pay Zakat. And if the debts of the deceased were not paid before Zakat on these things became obligatory, and if his estate just equals his debt, it is not obligatory for the heirs to pay any Zakat. And if the property of the deceased is more than his debt, and if the debt calls for payment from a quantity of wheat, barley, dates and grapes, then whatever is paid towards the debt will have no liability of Zakat. In the residue, whoever from the heir receives a share equal to the taxable limit, should pay Zakat.
1961. If wheat, barley, dates and raisins on which Zakat has become obligatory, are of good quality and inferior quality, the obligatory precaution is that Zakat for each of the two categories should be given separately from its respective type, or give Zakat of all from good quality but not all from bad quality.