What is the amount of zakat due on leased land measuring 20 dunams (10 barley and 10 wheat), given that the barley has been guaranteed for 2 million, and the land is irrigated by workers, and is the debt incurred from leasing it to be deducted from the zakat?

Firstly: Zakat on crops is obligatory upon the tenant.

Secondly: Wheat is subject to Zakat if it reaches the nisab (minimum taxable amount) of 612 kg. One-tenth (1/10) is due if it is irrigated by rainwater or without cost, and one-twentieth (1/20) if it is irrigated by machinery.

Thirdly: Barley: 1. If sold after the grains have hardened, the sale is valid, and Zakat is due from the seller. It is permissible to stipulate that the buyer pay it. If it is sold before harvest, Zakat is paid from its price. 2. If sold before its suitability becomes apparent (before ripening) to be cut immediately, the sale is valid and there is no Zakat due on it. 3. If sold before its suitability becomes apparent without the condition of immediate cutting, the sale is forbidden and invalid, unless it is sold along with its origin (the land), or with the condition of immediate cutting, or sold to the owner of the land.

Fourthly: Cultivation costs or borrowed rent are not deducted from Zakat.