What is the religious ruling on zakat for grains, and is it due at harvest or when their price is received from the bank?

The majority of scholars hold that the time when zakat on grains becomes obligatory is when they dry out and no longer need water, such that they become suitable for storage. It is to be paid after they are purified.

The Hanafis, however, are of the view that the obligation becomes firm as soon as the grains emerge from the earth.

The amount of zakat that must be paid is one-tenth (1/10) if the land was not irrigated with effort, and one-half of one-tenth (1/20) if it was irrigated with a machine.

The value of the yield is subject to zakat after it is sold, if a complete year has passed over it and it reaches the threshold (nisab), whether by itself or combined with other money or trade goods.