Issue No. 1597- If a person buys a crop or an orchard before zakāt becomes obligatory on it, the new owner should pay its zakāt, but if he buys it after zakāt becomes obligatory on it, the seller (previous owner) should pay its zakāt.
Issue No. 1598- If a person purchases wheat, barley, dates or grapes, and knows that the seller has paid zakāt on them, or doubts whether or not he has paid it, it is not obligatory on him to pay anything. In case he knows that he (the seller) has not paid zakāt on them, and if the Mujtahid does not permit the transaction, the transaction with regard to that portion is void. If the Mujtahid permits the transaction, he takes the amount of zakāt from the seller. In case he does not permit the transaction, he takes the amount of zakāt from the buyer in this case if he has already given the amount of zakāt to the seller, the buyer can take it back from him.
Issue No. 1599- If the weight of wheat, barley, date and grape reaches the taxable limit when they are wet, and becomes less when they dry, payment of zakāt on them is not obligatory.
Issue No. 1600- If a person consumes wheat, barley, date and raisin before they dry, and they would have reached the taxable limit if they had dried up, he should pay zakāt on them.
Issue No. 1602- If wheat, barley, dates, and grapes are irrigated with rain water, Qanats, river, dam, or benefit from the moisture of the land, the zakāt due on them is 10% and if they are watered with deep, semi deep or shallow well water or with bucket, etc., the zakāt payable on them is 5%.
Issue No. 1607- One can deduct the expenses incurred for farming, such as the value of the seeds, from the produce, and pay zakāt on the remainder, although the recommended precaution is that he doesn’t deduct.
Issue No. 1608- If a person buys a vine or a date-palm tree, its value should not be included in the expenses for sure. If one buys dates or grapes before they are ripe, as an obligatory precaution, he should not deduct its value from the harvest either. Also, the money he pays for purchasing the land is not a part of the expenses.
Issue No. 1609- If a person owns wheat, barley, palm-dates and grapes in different cities where the time of ripening of crops and fruits is different from one another and all of them are considered to be the product of one and the same year, and if the product which ripens first reaches the taxable limit, he should pay zakāt on it at the time of its ripening and should pay zakāt on the remaining products when they become available. And if the thing which ripens first does not reach the taxable limit, he should wait until the other fruits/grains ripen. Hence, if they reach the taxable limit collectively, payment of zakāt on them is obligatory.
Issue No. 1610- If a date palm or vine bears fruit twice in a year, and when combined they reach the taxable limit, zakāt should be paid on it, as an obligatory precaution.
Issue No. 1611- If zakāt of dates or raisins is obligatory on a person, he cannot pay it in the form of green dates or grapes. However, he can sell the green dates or grapes to a needy person, and consider his debt as zakāt. If he is going to sell green dates or grapes before they are dried up, he can pay their zakāt from themselves.
Issue No. 1612- If a person dies with a debt, and has a property on which zakāt has become due, it is necessary that in the first instance, the entire zakāt should be paid out from that property, and thereafter pay his debt. This ruling is applicable only when the property on which zakāt is due is available.
Issue No. 1615- There are two taxable limits of gold:The first taxable limit is 20 mithqāls (equal to 69.12 grams). If gold reaches this quantity and other requisite conditions are also present, then one should pay one-fortieth of it (2.5 %) as zakāt, and if it does not reach this quantity, no zakāt would be payable on it.The second taxable limit is four mithqāls (13.82 gms). In other words, if four mithqāls are added to 20 mithqāls, one should pay the zakāt of 24 mithqāls at the rate of 2.5%, and if less than four mithqāls are added, then, only the zakāt of 20 mithqāls will be obligatory, and it will not be obligatory to pay zakāt on the additional quantity. The same rule applies when further additions take place in the quantity of gold, i.e., if a further increase of four mithqāls takes place zakāt should be paid on the entire quantity, and if the increase is less than that, no zakāt is due on the additional quantity.
