Fiqh-us-Sunnah Volume 3, Zakaat and Fasting, Fiqh 3.021.

Section : Zakah on plants and fruit.

Allah has made zakah obligatory on plants and fruit, for He says: “O you who believe! Spend of the good things which you have earned, and of that which We bring forth from the earth” [alBaqarah 267]. Zakah is called expenditure (nafaqah). Giving the justification for paying zakah on produce, Allah says: “He it is who produces gardens trellised and unrealised, and the date palm and the crops of diverse flavours, and the olive, and the pomegranate, like and unlike. Eat of the fruit thereof when it produces fruit, and pay its due upon the harvest day” [alAn’am 141]. In his explanation of the word haqq (due) in the preceding ‘ayah, Ibn ‘Abbas says that by haqq is meant both the obligatory zakah and the ‘ushr (tithe) and the half-tithe.