Is the rent of leased land added to other expenses—such as seeds, pesticides, and labor wages—when calculating zakat on crops and fruits? And is the zakat 5% of the result of subtracting the agricultural expenses, excluding irrigation costs if the land is irrigated by sprinklers, from the revenue of selling the crop at the end of its season?

The rent for the land and the expenses for seeds, fertilizers, pesticides, and the like are not to be deducted from the total produce of grains and fruits before paying zakat. Rather, zakat is paid before deducting them, and it is half of a tenth (5%) if the land is irrigated with effort and expense. Zakat is obligatory upon the tenant of the land, not its owner.