- Zakat on Crops And Fruits

Which ground is regarded as Ushr (one tenth) and as Nisf Ushr (One twentieth)?

1) The Holy Prophet Sallallaho Alaihi Wassallam has stated that the ground that has rainfall falling on it or has a stream of water wetting the ground or is looked after by water from a river or stream then it has to be given in Ushr (one tenth of the crops to be given to charity) and the ground that has to be given water where the water is brought to the ground on an animal etc. then that has to be given as Nisf Ushr (one twentieth of the crops to be given) [Bukhari etc.].

2) The farming ground that is watered by rainwater or from a stream then Ushr has to be given i.e. one tenth of the crops have to be given. If the farming ground is watered for some days by natural water and some days from brought water in buckets etc. then if more of the days is used using the natural water and a few days from water in buckets then Ushr is Wajib, otherwise Nisf Ushr [Radd-ul-Mohtar, Durr-e-Mukhtar].

3) Land that has been given on rent for farming then the Ushr is upon the farmer to give [Radd-ul-Mohtar].

4) If Ushr land has been divided between the cultivator and the landlord then the Ushr has to be paid by both of them. If the land is a taxable source then the tax has to be paid by the landowner [Radd-ul-Mohtar]. 

Different types of land
 1) There are three types of land;
1. Ushri
2. Taxable (Khiraji)
3. Non Ushri and non taxable

It is necessary to give tax on land that is taxable. It is necessary to give Ushr on land that is Ushri or land that is non Ushri and non taxable. Ushri land is that land where it is necessary to give Ushr, meaning whatever grows one tenth of it and taxable land is that land where tax has to be given, meaning that much tax which the king of Islam has fixed, whether it be fixed as a percentage of the crops e.g. one quarter or one third or half or a fixed amount e.g. ten or twenty rupees per acre or something similar to what Hazrat Umar Farooque had fixed.

2) If you are aware of what the ruling Islamic sultanate has fixed then give that much as long as it is not more that what is fixed in the Hadith by Hazrat Umar Farooque, and where there is no fixed amount mentioned in the Hadith then no more than half of the crops are to be given and it is also a condition that the land is capable of growing the crops [Durr-e-Mukhtar, Radd-ul-Mohtar].

3) If you are not aware of what the Islamic Sultanate has fixed then give what has been fixed by Hazrat Umar Farooque and if this is not known then give half [Fatawa-e-Razvia].

4) Where there is no Islamic Sultanate then people there should themselves spend on the poor and needy and those who themselves have to rely on tax [Bahar-e-Shariat].

5) The land in India is not regarded as taxable unless a particular land is proven to be taxable according to Shariat [Bahar-e-Shariat].

For whom and for what is Ushr necessary?
1) It is not a condition to be an adult or to be sane for Ushr to be necessary. Whatever grows on land which is owned by a child or an insane person has to be still given Ushr [Alamgiri, Bahar]. If the person whom Ushr is necessary upon dies and the cultivator is present then the Ushr will be taken off him [Alamgiri, Bahar].

2) It is not a condition for Ushr that a whole year has to pass, in fact if in one year in one piece of land crops have grown many times then Ushr has to be given every time [Durr-e-Mukhtar, Radd-ul-Mohtar].

3) Nisaab is not a condition for Ushr, if even on Sa'a is grown the Ushr must be given [Durr-e-Mukhtar, Radd- ul-Mohtar]. If honey is made on Ushri land or on mountains or in the wild then Ushr is necessary on it and in the same way Ushr is necessary on honey that is taken from flowers from the mountains or from the wild, the only condition is that the king of Islam has made necessary precautions for that honey to be protected from poachers, thieves or robbers, otherwise it is not necessary to give Ushr [Durr-e-Mukhtar, Radd-ul-Mohtar].

Ushr is necessary on wheat, barley, corn, oat, rice and all types of linseed, safflower, walnuts, nuts and all types of fruit, cotton, flowers, sugarcane, melon, watermelon, eggplants and all types of vegetables whether a little or a lot has been grown [Alamgiri, Bahar]. Whatever grows in a house or mausoleum (shrine) is neither Ushri or taxable [Durr-e-Mukhtar, Radd-ul-Mohtar]

Land that qualifies as Ushri or Taxable (Khiraji)
1) If a Muslim has made a garden in their house and gives Ushri water to it then the land is regarded as Ushr and if taxable water is given then the land is regarded as taxable. If both types of water is given then the land is regarded as Ushri. If a settler (non Muslim) has made a garden in his house then the necessary tax will be taken. Water from the skies, a well, streams, sea etc. is all regarded as Ushri water. If a pool is dug by immigrants then that is regarded as taxable. If infidels had dug a well and it is now in the hands of Muslims or it was dug on taxable land then the water is taxable (Khiraji) [Alamgiri, Durr-e-Mukhtar].

2) There are many ways a land is regarded as Ushri, for example, if Muslims won the battle and the land was distributed between the Mujahideens or the landowners themselves converted to Islam. A battle did not occur and some land which was not being used was next to some Ushri land that was taken into farming or that land was given some Ushri water, all the above conditions means that the land is Ushri, there are also other reasons which make the land Ushri and you will find these in larger books.

3) There are many ways where land is also regarded as taxable (Khiraji), for example, Muslims won the battle and gave that land to the inhabitants as a favour or gave it to other infidels or that country came into a peace agreement with Muslims , or an immigrant bought Ushri land off Muslims or used Khiraji water on Ushri land then in all these cases the land will be regarded as Khiraji. There are also other reasons where land is regarded as Khiraji.

4) If Khiraji land is watered with Ushri water, the land will still remain as taxable.

5) The land that is not regarded as Ushri or Khiraji is for example, land that has been won in battle by Muslims and is kept until the day of judgement by Muslims or the owner of a piece of land dies and the land is given in Bait-ul-maal, then in these situations the land is not Ushri nor taxable.

Tax is not counted by giving it to the government - Where can tax (Khiraj) be given?
The money that is given to the government for day to day living cannot be counted as Khiraj tax. The tax will remain the responsibility of the owner and it is necessary to give it. The tax is not only given to the soldiers of Islam but all Muslims, where there is a Mosque being built or for the running of the Mosque or for the salary of the Imam or Mo'azzin or for the students learning Islamic knowledge or for the assistance of the scholars of Islam. Those scholars that give speeches and assist in teaching scholars of Islam and those scholars that remain busy in writing fatawas and for causes such as building bridges or roads etc. tax can be given to all the above reasons [Fatawa-e-Razvia].