Upon whom is Zakat due for crops: Is it upon the seller of the produce before its harvest, or upon the buyer who harvested it, taking into consideration His — the Most High’s — saying: "and pay its due on the day of its harvest"?

The jurists have ruled that zakat is not obligatory on crops until the grain has formed and hardened, nor on fruits until their ripeness becomes apparent. If the owner sells the crop or fruit before its ripeness becomes apparent, he is sinful if he knows of the prohibition. However, if he sells them after zakat has become obligatory on them, the sale is not valid for the amount on which zakat is due unless the entire yield has been estimated (kharṣ), and kharṣ is an estimation of the zakat due on it. Similar to selling are all other dispositions such as eating, gifting, or destroying. Whoever disposes of any of these must pay the amount of zakat. Therefore, if the crop was sold before zakat became due, there is no zakat on the seller. However, if it was sold after zakat became obligatory, the seller is liable for zakat, and there is nothing on whoever acquired ownership of it thereafter.