USHR

http://muslimcanada.org/fiqhch4.html
Meaning
 ‘Ushr is the obligatory charge (Zakat) on farm produce which is one-tenth for one kind of land and one-twentieth for others.
Shari’ah Injunction
 The Qur’an says :

 “O Believers !  expend in Allah’s way the best portion of the wealth you have earned and of what We have produced for you from the earth.” (2 : 267)

And elsewhere :

 “ and give away Allah’s due at the harvest time.”  (6 :141)

 The Commentators are agreed that this refers to ‘Ushr on farm produce.  Thus giving away of ‘Ushr on produce of the land is obligatory and [the] Hadith also has confirmed the same.  The Holy Prophet has said :

 “It is obligatory to give away one-tenth of the farm produce if the land is irrigated by spring or rain or river water naturally, and one-half of one tenth if it is irrigated by drawing out water from the well, etc.”

Rate [Amounts required] of ‘Ushr
 If the farm or garden is watered naturally by rain or spring water, or river or stream water, [a] tenth part of the produce is obligatory, and if the farm or garden is irrigated by artificial means like the well, tube well, canals, etc. twentieth part is obligatory.

 One must take out the tenth or twentieth part of all kinds of produce at the time of harvest : it is not lawful to do so later when a portion of the crop has already been consumed.  Thus ‘Ushr has to be calculated and taken out from all kinds of corn, mustard grain, ground nuts, sugarcane, dates, dry fruits, etc., and also from fresh vegetables and fruits, like cucumber, carrot, turnip, melons, lemon, oranges, guava, mango, etc. 1  ‘Ushr is obligatory on honey as well.  The Holy Prophet has said : “Give away tenth part of honey”.  (Baithaqi)

 He has explained it thus :

 “One leather bag of honey out of every ten leather bags is obligatory”. (Tirmidhi)Hadrat Abu Siyadah has reported : “I went to the Holy Prophet and said, ‘O Prophet of Allah !  I have kept bees whereupon he instructed me to give away the tenth part”. 

 On the basis of these traditions, the Hanafites, the Ahl alHadith, Ahmad bin Hanba, Umar  bin ‘Abdul ‘Aziz and others are agreed that one is subject to ‘Ushr.  Imam Shafei in one  of his sayings has expressed a similar opinion, and Ibn ‘Umar and Ibn ‘Abbas from among the Companions have also supported the same view.
Regulations Concerning ‘Ushr
1. ‘Ushr has to be taken out from the total produce and after that other charges of agriculture in the way of ploughing, watering, supervision, etc. will be met.
2. The produce becomes subject to ‘Ushr as soon as the crop becomes fit for use in any form, e.g. the gram, maize, mango etc. become sable even before they are ripe; “ushr therefore has to be calculated before the crop is put to private use in any way
3. If a person sells away a crop or garden before the fruit is ripe, ‘Ushr will be the responsibility of the buyer, but if it is sold after the fruit has become ripe, ‘Ushr will be paid by the seller.
4. Payment of ‘ushr is the responsibility of the cultivator of the land whether he has taken it on lease of borrowed it for a short period.
5. If two persons are jointly cultivating a piece of land, both will have to share the ‘Ushr whether the expenses of seed, etc. have been borne buy one or both.
6. There is no condition of Nisab for ‘Ushr to be obligatory : ‘Ushr is obligatory irrespective of the quantity of produce, unless it is in negligible quantity, e.g., 2 kilos or so.
7. There is no condition of the passage of a year either : each crop is subject to ‘Ushr, whether it is harvested once a year or twice a year.
8. ‘Ushr is levyable on the produce of lands owned by minors and insane persons.
9. Waaf lands are also subject to ‘ushr, which will be paid away by the cultivator.
10. If a piece of land is irrigated naturally as well as by artificial means, this fact will be taken into account while calculating ‘ushr.  If the land has been irrigated naturally more often, ‘Ushr will be one-tenth , otherwise one-twentieth.
11.‘Ushr may be paid out in kind or in cash of equivalent value.
12. Lands in possession of the Muslims living in non-Muslim states ae subject to ‘Ushr.  (Fatawa Deoband, Vol. III, p.18)
13. ‘Ushr is not annulled by the payment of land revenue.
14. The heads of expenditure of ‘Ushr are the same as of Zakat.
The Hidden Treasure
 This may be minerals or some other treasure hidden in the earth.  Regulations concerning it are briefly as follows :
1. According to Hadith, one-fifth of a treasure, which is unearthed, belongs to the Public Treasury (Bait-ul-Mal).
2. In case of minerals like iron, silver, gold, tin or sulphur, etc. one fifth will be handed in to the Public Treasury and four-fifth will be handed in to the Public Treasury and four-fifths will be retained by the mine owner.
3. There is no share of the Bait-ul-Mal in those things which do not melt in the fire, e.g. diamonds, gems, etc.  Similarly minerals in liquid state like petroleum, mercury, etc. are exempt from ‘Ushr duty.

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NOTES
According to some jurists, ‘ushr is not obligatory on those vegetables and fruits which are not stored, but if the grower sells them in the market, he will have to pay Zakat as on other trade goods if he trade capital amounts up to the Nisab limit of 200 dirhams or more in the beginning and the end of the trade
Imam Malik and  Hadrat Sufyan opine that there is no ‘Ushr on honey and Imam Shafe’ also has supported this view. 
According to Imam Bukhari, no Hadith relating to Zakat on honey is authentic.  Baihaqi has reported that a person brought his ‘Ushr of honey before he Holy Prophet and requested that arrangements be made for the protection of the Siblah forest and the Holy Prophet made the necessary arrangements.  In the Caliphate of Hadrat ‘Umar, Sufyan bin Wahab, an official, sought has guidance and direction.  Hadrat ‘Umar wrote him back, saying :  “If the people give you that which they used to give to the Holy Prophet, you should take it, and make arrangements for the protection of the Siblah forest, otherwise honey prroduced by the bee is just like the rain water which may be used freely by an body”.
Maulana Maududi has expressed the view that honey should be exempted from Zakat, but if it is made an article of trade, it should be made subject to Zakat just like other trade goods.
This is the view of Imam Abu Hanifah.  According to his celebrated pupils and Imam Shafi, the minimum quantity for ‘Ushr to be obligatory is five Wasaqs (app. 2000 lb.)  The Ahl al-Hadith scholars concur in this view.  They base their opinion on this Hadith : 

“There is no ‘Ushr on less than five Wasaqs of produce.”

Imam Ahmad bin Hanbal holds the view that all minerals, whether in solid or liquid state, are subject to Zakat 2 ½  per cent , provided their value reaches Nisab and they ae in private ownership.  In the time of Hadrat ‘Umar bin ‘Abdul Aziz this was the actual practice of the state.
(Al-Mughni, II,p.58)

Question: My question pertains to Zakat. According to the Abu Hanifa, we are supposed to give Zakat on vegetation of value.  Does this include small gardens which are very common in the West? Such as a small apple or orange tree?  How do we calculate the value of the vegetation?  Many times the fruits of a tree may fall and rot underneath the tree. Must we pay Zakat for that as well? Or is it only the fruit/vegetable which is harvested?

Answer: Assalamu alaikum wa rahmatullah,

I pray this finds you in the best of health and faith.

In the Hanafi school, one would have to pay zakat for vegetation, produce or crops only if they are grown for agricultural purposes (like to sell) as opposed to recreational purposes such as a person’s home garden for his/her own enjoyment. Zakat would not be due on the latter.

Some Pertinent Legal Rulings

If one does grow fruit or crops for agricultural purposes, then the following rules would apply:

If it is irrigated naturally by rain water or the like, one-tenth of the produce is due.

If it is irrigated by human or mechanical watering, then one-twentieth of the produce is due.

If it is irrigated both naturally as well as by human watering, one considers that which predominates of the two.

According to the Hanafi school, one can calculate the market value of that amount and pay its equivalent in cash instead. This is often more beneficial for the poor.

One does not wait for a full lunar year to pass, but rather zakat on the produce is due when the fruits become ripe according to Abu Hanifa, irrespective of the amount of produce. Hence, if after becoming ripe a fruit falls and rots under a tree, zakat would still be due on it; if it fell and became rotten before ripening, zakat would not be due on it.

[Qari/Sadr al-Sharia, Fath Bab al-Inaya/Nuqaya; Mawsili, Ikhtiyar li Ta’lil al-Mukhtar]

And Allah alone gives success.

wassalam
Faraz A. Khan

Checked & Approved by Faraz Rabbani


http://myreligionislam.com/detail.asp?aid=6445

Ushr

Question: What is ushr? ANSWER Zakat on agricultural produce is called ushr. A poor person or an indebted person has to give ushr, too. However, the case is not so with zakat on trade goods and livestock, which obligate one to give zakat if one reaches nisab after deducting one’s debts. Hadrat Imam-i A’zam says: When crops are obtained from the earth, whether in a large or small amount, it is fard to give its one-tenth or its equivalent in gold or silver to poor Muslims. According to Imam Abu Yusuf and Imam-i Muhammad, to give ushr, the produce obtained from the land has to be of the kind and quality that will last one year and its amount has to be more than 1250 liters [approximately more than 1000 kg]. For example, if a poor person who has harvested 500 kg of wheat does not give ushr by following Imam-i Muhammad and Imam-i Abu Yusuf, he will not incur a sin. However, if a rich person harvests 100 kg of wheat, he has to give one-tenth of it. A poor person who has to give ushr can receive ushr given by others. However, it is haram for a rich person to receive zakat. If one donates one-tenth of one’s farm or garden to a poor person, one still has to give ushr on the remaining part of it every year. There is no nisab for ushr. Ushr must be given even if one’s produce is a little. Expenditures are not deducted. However, if irrigation is made by a method that costs money or water pumps, then one-twentieth is given. Giving ushr was ordered by 141st verse of Surah al-An’am, and giving one-tenth of produce was ordered by hadith-i sharifs. Question: My relatives cultivate my land free of charge, but they do not give ushr. Am I responsible for it? ANSWER No, you are not responsible for it. Question: If we are given fruit or vegetables that we know or do not know whether ushr is paid on, is it permissible to eat them? ANSWER It is permissible to eat them if we do not know whether ushr is paid on them. If we know that the donor does not give ushr, you had better eat them after giving one-tenth of it to a poor person. (Se’adet-i Ebediyye) Question: Is it permissible to give ushr on wheat, barley, or dates by weighing them by kilogram? ANSWER Yes, it is permissible. Question: Expenditures we made on olives are more than the produce. Do we have to give ushr? ANSWER It is necessary to give ushr if you harvest them. Question: If costs spent are much more than produce, does one still have to give ushr? ANSWER It is fard to give ushr regardless of the quantity of the costs spent or produce harvested. Question: Is it necessary to give ushr on roses? ANSWER Zakat must be given on them if they are grown for commercial purpose. Question: Is it permissible to give ushr on wheat and barley from barley only? ANSWER Yes, it is permissible. Question: Is it permissible to pay out ushr on wheat from the wheat of previous years? ANSWER Yes, it is permissible. It is permissible to pay it out from flour as well. Question: Is it permissible to give ushr on olives as olive oil? ANSWER Yes, it is permissible. Question: If the produce of a piece of land is shared equally by a lessor and a lessee, who must give ushr? ANSWER They must give it fifty fifty. Question: Is ushr given for vegetables grown for household needs? ANSWE No, it is not given. Question: We jointly cultivate a piece of land, and I give ushr for half of the produce I receive. Will I be sinful if my partner does not give ushr for his share? ANSWER You must make every effort to convince your partner to give ushr on the total produce. If he does not agree, you must give ushr on half. You must not become partners with a person who does not agree on giving ushr. Question: Is it fard for a farmer to give zakat by wheat? Can he not give it by money? ANSWER The zakat on wheat is termed ushr. Ushr on wheat is given either from wheat or its equivalent in gold may be given. Question: A man does not give ushr on his crops. His son, with a view to save his father from sinning, says to his father, “Give ushr, and I will give you money as much as its equivalent.” What is the ruling on this? ANSWER In this case, his father is considered to have paid ushr. Question: Is ushr given on wood, grass, or straw? ANSWER No, it is not given. Question: Is ushr given on poppy seeds and their pods? ANSWER Ushr is given on parts that are worth money. Question: If one consumes vegetables before giving ushr, is it permissible to give ushr on them by calculating what was consumed by way of an educated guess? ANSWER An educated guess (zann-i ghalib) based on an overwhelming opinion is valid. Question: If one’s debts exceed the ushr of one's produce, does one have to give ushr before all else? ANSWER Yes, one does. Question: If one permits one’s partner to cultivate a piece of land, then should the owner give the ushr of produce? ANSWER No, it is not the owner who must give ushr. Question: Can a poor farmer give or receive ushr? ANSWER Yes, he can. Question: Can a poor farmer who has harvested six wasqs of produce receive ushr? ANSWER One who does not own nisab can receive ushr and zakat. Question: If one sells the wheat on which one paid ushr, does one have to give zakat on the money one received? ANSWER Ushr is no longer given on it if it is given once. However, if it is sold and turned into cash, that money must be included in nisab when zakat due date comes, and zakat must be given on it. Question: Instead of giving ushr for lettuce every time we harvest, can we estimate the total produce and give ushr based on this? For example, can we estimate that we have harvested 100 kg of lettuce in total and give 10 kg as ushr? ANSWER Yes, you can. Question: Does a lessee of a piece of land have to give ushr on produce alone? ANSWER It is written in fiqh books: “If one rents out one's land to someone, according to Imam-i A’zam, it is the owner who must give ushron produce. This fatwa is valid at places where rental is high. According to Imam-i Abu Yusuf and Imam-i Muhammad, it is the owner who must give ushr. This fatwa is valid at places where rental is low.” For example, if your rental is 20 Turkish liras and harvested equaling 60 Turkish liras after deducting expenditures, it is you (lessee) who must give ushr. If you harvest crops of 30 Turkish liras after deducting expenditures, it is the lessor who must give zakat because the lessor receives more than half the profit. If costs are 10 Turkish liras and you harvest crops of 50 Turkish liras, it means you have earned 40 Turkish liras. As you give 20 Turkish liras to the lessor as rental, the ushr of half of the crops must be given by the lessee, and the ushr of half of them must be given by the lessor. Rental and expenditures are not deducted as for ushr. However, while calculating who will give ushr, the lessee or lessor, expenditures are taken into account. Question: Is it sinful to keep for a few years crops on which ushr was given? Is it necessary to pay zakat on the money if they are sold? ANSWER It is not sinful to keep crops even for several years if ushr is given. It is stated in a hadith-i sharif: (Wealth on which zakat has been paid is not considered kanz.) [Abu Dawud, Tabarani, Hakim, Hatib, Munawi] Kanz means wealth that has been accumulated, hoarded, or stocked. Hadrat Ibn Abidin says: Zakat is given on trade goods. Produce harvested from land on which ushr is due, property inherited or something that is transferred to one’s ownership when accepted, e.g. a gift, is not considered trade goods even if one intends to do trade with it because intention to do trade pertains to buying and selling. For example, if one keeps, with the intention of selling, crops on which one paid ushr or any kind of property one inherited, it is not necessary to pay zakat on them even if they exceed nisab and a complete lunar year passes over them. (Radd-ul-Mukhtar) If one sells or rents them out, what one receives is considered trade goods, and included in nisab when zakat due date comes. Gold or silver goods and paper money is zakatable assets no matter by what means one obtains it. Question: Does a poor person who is in need of zakat have to give ushr on a little produce from his farm or garden? For example, does he have to give ushr on 20 kg of tomatoes, 30 kg of eggplants, 50 kg of apples, or 500 kg of wheat? ANSWER According to Hadrat Imam-i A’zam, whether in a large or small amount, when any kind of vegetable or fruit is obtained from the earth it is fard to give its one-tenth or its equivalent in gold to poor Muslims. When the produce is obtained from land which is irrigated by animal power, a waterwheel or machinery, one-twentieth of it is given. Whether one-tenth or one-twentieth, it should be given before deducting what is spent on animals, seeds, tools, fertilizer chemicals and workers. Ushr is not given for produce which is less than one sa. One sa equals a little more than four liters. According to Imam-i-Yusuf and Imam-i-Muhammad, to give ushr, the produce obtained from the land has to be of the kind and quality that will last one year [under normal conditions], and its amount has to be more than five wasqs. The wasq is a unit of volume that corresponds to 250 liters. Five wasqs corresponds to 1250 liters. Accordingly, the two imams state that the nisab of ushr is 1250 liters. But the fatwa has been given ac*9cording to the ijtihad of Imam-i A’zam. Though the fatwa is in accordance with the ijtihad of Imam-i A’zam, it is not sinful if a poor person who is in need of zakat does not give ushr on fruit and vegetables that do not last one year and wheat, barley or lentil less than 1250 liters by following the ijtihad of the two imams. In the madhhabs of Maliki, Shafi’i, and Hanbali, it is not necessary to give ushr on vegetables even for a large amount. In the Hanbali Madhhab, ushr is not due on walnuts. In the madhhabs of Maliki and Shafi’i, ushr is not due on almonds, sesame, peanuts, flaxseeds, cumin, and anise. In the Hanbali Madhhab, no ushr is due on olives. In the Shafi’i and Maliki madhhabs, there are two different qawls regarding ushr on olives. According to one qawl, ushr is not due on them while the other says ushr is necessary. In the madhhabs of Maliki and Shafi’i, no ushr is due on honey. According to the madhhabs of Shafi’i, Hanbali, and Maliki, it is permissible to give ushron fruit by guessing. In the Hanafi  Madhhab, it is not permissible; it is necessary to weigh or measure. One can make use of the ruling of another madhhab, if there is necessity or extreme necessity. Question: It is written in Se’adet-i Ebediyye, “Ushr is not given on fruit and vegetables grown in the garden of one’s home, no matter how much they are.” In my homeland, nearly everyone’s home is surrounded by a garden. Then is ushr not due on nuts, fruit, and vegetables grown in a very big garden? ANSWER Ushr must be given. If one’s house was built in a field or a garden, then it is necessary to give ushr on produce. However, it is not necessary to give ushr on fruit and vegetables grown in the garden next to the house because they are grown for the needs of one’s family. It is not necessary to give ushr on them even if one sells some of them. However, if one grows agricultural products in the garden just for trade, then one has to give ushr on them. Question: Is ushr given on silk excreted by silkworms, mulberry leaves, vine leaves and poplars that we grow to sell? Is ushr due on fruit collected in the mountains? ANSWER Ushr is given on mulberry leaves that one benefits from and on trees that do not yield fruit, such as poplars, if they are grown for commercial purpose. Ushr is not due on vine leaves or silk excreted by silkworms. If vine leaves are many and sold, the money received is included in nisab, and zakat is given on it. Ushr is due even on fruit gathered in the mountains. Question: When ushr is given on crops, is zakat given on them if one keeps them for years? Is the money received included in nisab if they are sold? Hadrat Ibn Abidin says: Zakat and ushr cannot coexist. That is, both ushr and zakat are not given for a certain property because if zakat becomes fard on a property then ushr is not fard on it. If one gives ushr on one’s crops from one’s land and intends to do trade with the remaining crops, zakat is not given on the remainder even if years pass over them. The situation is the same if one buys a piece of land on which ushr is due and intends to do trade with the crops and years pass over. The reason for this is that it is not valid to intend to do trade so that two duties may not arise on the crops that grow in a piece of land on which ushr is due. Similarly, if one buys a piece of land on which ushris due with the intention of doing trade and if one grows crops, then that piece of land is not considered to be for trade. (Radd-ul-Mukhtar) It is written in Se’adet-i Ebediyye: The property should be bought with the intention of trading. Even if one intends to trade in things that come out of land areas liable to the ushr, or which are obtained through inheritance, or which have become one’s property when one has accepted them, such as presents and bequests, they do not become commercial property because the intention of trading is valid in buying and selling. For example, if a person who obtains wheat from his field gives its ushr or who has obtained property through inheritance keeps it with the intention of selling it and if it is more than the amount of nisab and is kept for more than a year, it is not necessary to give its zakat. If he sows the wheat which he has bought for trade [in order to sell] in his field or if he intends to use personally the animal or the cloth which he has bought for trade, it is no longer commercial property. If later he intends to sell it, it does not become commercial property. The goods that he obtains by selling it or by renting it out become commercial property. If, after buying, he intends to sell the property which he has bought for use or if, when obtaining, he intends to sell the property which he has obtained by inheritance or such things as presents, bequests and alms which become his property by his accepting them or if he intends to sell the wheat he gets from his field, they do not become commercial property. If he sells them and if, while selling them, he intends to use in trade the uruz which (he gets in exchange for them and which) are their samans (badals), these badals (prices, values) become commercial property because trade is a job. It does not happen only with an intention. It is necessary to begin it as well. But giving up trade happens only with an intention. One’s gold and silver belongings and paper money are property of zakat by whatever means one has obtained them. As is clearly understood from the passages above, zakat is not due on crops on which ushr was given, even if they are kept for years in a barn. However, if they are sold and turned into gold or money, this money or gold will be considered trade goods and included in nisab. Question: Are engineering outfits and other expenditures deducted for the ushr of honey? How much ushr is given? ANSWER No expenditure is deducted. Even if the amount of honey is a little, it is fard to give one-tenth of it to one or a few poor people who are eligible to receive zakat. Question: Suppose that a man buys saplings, grows them, and then sells them. Does he have to give zakat or ushr on them? ANSWER Ushr is due on agricultural produce because he himself grows them. If he did not grow them but bought saplings and sold them, then they would be considered trade goods, and zakat would be due on them. Question: Is ushr due on tea leaves, tobacco leaves, mulberry leaves, cotton, or clover? ANSWER Yes, it is due. Question: Is it permissible to give ushr not from my crops but by buying crops with the same qualities? ANSWER It is not permissible, but it is permissible to give ushr from the crops of current year for missed ushr of previous years. Question: Is it permissible to give ushr on wheat from flour or from the wheat of previous years? ANSWER Yes, it is permissible.

Zakaat of Crops 

September 6, 2008/0 Comments/in Zakat

Q 1: What is “Ushr”?A. To use “Ushri” land for agriculture thereby getting benefit therefrom will make Zakaat compulsory on the produce. This Zakaat on agricultural produce is called “Ushr” (tithe) i.e. one-tenth of the produce is due in most of cases and in some cases half of it (one-twentieth) is charged.Q 2: What is Ushri land?A. There are many conditions,circumstances which make land Ushri. For example, Muslims conquered a country and distributed lands among Muslim soldiers or the subjects of that country surrendered and embraced Islam at their own without any resistance or battle or the said land is irrigated by Ushri water. Most of lands of the Muslims in Indo-Pak fall within the category of Ushr i.e. either full Ushr is due on them or half Ushr.Q 3: Where do Ushr and half Ushr become due?A. If a family land is irrigated by canal or channel water, Ushr i.e. one-tenth of the produce is due thereon and if irrigated by shoal or bucket then half Ushr (one-twentieth) is due. Similarly, half Ushr is also due on land,field irrigated by the water bought from somebody who is owner of it.Q 4: Is Ushr due on cereals, dry fruits and vegetables?A. Ushr is due on every kind of cereals like wheat, barley, millet, paddy etc. dry fruits like walnut, almond etc. and vegetables like melon, water-melon, cucumber, brinjal irrespective of less or more cultivation.Q 5: Will expenses of cultivation be deducted from produce or not?A. Ushr or half Ushr, as the case may be, will be due on total produce of agricultural commodities on which Ushr or half Ushr is due without deducting the expenses of cultivation like peasants’ labour, ploughing charges and price of seeds etc.Q 6: Which is Ushri water?A. Rainy, river, spring and well’s water is Ushri water. Ushr will be due on the produce cultivated by such water.Q 7: Will Ushr be charged from Muslims only or from non-Muslims also?A. Ushr will be charged from Muslims only. But in case a Muslim buys “Kharaaji” land from a “Zimmi” (a loyal non-Muslim citizen of Islamic state) the land will remain “Kharaaji”. Ushr of this land will not be charged from the Muslim buyer but instead Kharaaj will be charged.Q 8: Which land is called Kharaaji land?A. There are many conditions,circumstances which render a land Kharaaji. For instance, a Muslim army conquered an enemy state and later returned the land to them just to oblige them or gave it to other non-Muslims or the subjects of that state surrendered negotiating a peace agreement with the Muslim army but did not embrace Islam or a “Zimmi” bought Ushri land from a Muslim or a Muslim bought Kharaaji land or a land is irrigated by Kharaaji water. In all such cases the land is called Kharaaji land.Q 9: Which is Kharaaji water?A. The water of the canal dug by non-Muslims before the arrival of Muslims is Kharaaji water or un-believers dug a well but now it is under the control of Muslims or was dug in Kharaaji land, is also Kharaaji. The produce of the land irrigated by such water will be subjected to a certain amount of Kharaaj (not Ushr). It may be half, one-third, one-fourth of the produce or any other quantity thereof may be made compulsory.Q10: Is Ushr due on minor and insane person?A. Sanity and maturity are no condition for Ushr’s being due. Ushr will be charged on whatever commodity the land of a minor and insane person produces.Q11: Does Ushr become due on completion of full one year like that of Zakaat or not?A. Completion of full one year is no condition for Ushr’s being due. If cultivation is done on the land more than once in a year Ushr will be due on each cultivation.Q12: Is Nisaab must for Ushr or not?A. Nisaab is no condition for Ushr’s being due. If agricultural produce, irrespective of perishable or imperishable, is even one kg. Ushr will become due on it. There is also no condition that the cultivator should be owner of the land. If it is an unclaimed land even then Ushr is due on its produce if cultivated.Q13: Who should pay Ushr if one dies before paying it?A. Ushr is due on agricultural produce (not on person). If one dies before paying Ushr and his crop is still there, Ushr will be charged on the produce.Q14: Will Ushr and Kharaaj be paid or not if crop is destroyed anyway?A. If crop,produce is destroyed completely by flood, torrential rain, fire, hot wind or eaten up by locusts, Ushr and Kharaaj will stand annulled but if some remains untouched, Ushr will be charged on the intact produce.And in case, the crop,produce is eaten away by animals, Ushr will not be annulled but will remain due. Similarly, if it is destroyed before harvest, Ushr will not be charged otherwise will be due.Q15: Who should pay Ushr if crop is sold?A. If crop is sold before it is ready for harvest then the buyer should pay Ushr and if it is ripe at the time of sale then the seller should pay Ushr. In case, both the land and crop are sold or only land is sold and there is also enough time to cultivate the land once more before the completion of one year then Ushr is due on the buyer otherwise on the seller.Q16: What are the uses of Ushr’s and Kharaaj’s income?A. The uses of Ushr and half-Ushr are the same as that of Zakaat which are to follow this lesson. As for Kharaaj, its income is used for the greater good of Muslim community at large. For example, construction of mosques, and other related expenses like stipend of Imaam and Mu’azzin, salaries of teachers of religious seminaries, scholarship to students seeking Islamic education,knowledge and religious scholars (of Ahle Sunnat) who are serving Islaam by doing research work, imparting Islamic knowledge, issuing religious edicts,decrees etc. It can also be used for building bridges, inns etc

http://www.islamieducation.com/zakaat-of-crops/