Is Zakat obligatory on the owner who did not harvest his crop due to negligence or out of a desire for gain?

Zakat on crops becomes obligatory when the grains harden, and the obligation is solidified upon harvest and storing the grains in the threshing floor. If the crop is destroyed after Zakat becomes obligatory but before the obligation is solidified, and this destruction is not due to negligence on the part of the one obligated to pay Zakat, then nothing is due from him. However, if he was negligent in harvesting, leading to the crop's destruction, then Zakat is obligatory upon him; it becomes a debt on his conscience that must be paid.

Accordingly, the destruction of fruits and crops can be divided into three cases: 1. Before Zakat becomes obligatory (before the grains harden and the fruits ripen): The owner owes nothing whatsoever, whether the destruction was due to transgression, negligence, or anything else. 2. After Zakat becomes obligatory but before placing the crop in the threshing floor: If the destruction was due to his transgression or negligence, he is liable for the Zakat. If it was without transgression or negligence, he is not liable. 3. After placing it in the threshing floor: Zakat is absolutely obligatory upon him because it has become solidified as a debt on his conscience, unless there was no transgression or negligence on his part, in which case it is not obligatory.

Transgression (التعدي): Doing what is not permissible. And negligence (التفريط): Omitting what is obligatory.