Is zakat obligatory on the amounts of agricultural crops that the farmer has not received from the state, knowing that the silos deduct the value of zakat upon delivery?

If you harvest your crops, pay the zakat on grains (one-tenth if irrigated by rain, and half of one-tenth if irrigated by machinery). If you deliver the harvest to the government and the payment is delayed for years, you are not obligated to pay zakat until you receive the amount, at which point you pay zakat for one year as zakat on cash (2.5%). As for what the silos deduct from you, it does not absolve you from the zakat on grains that is obligatory upon harvest, based on the Almighty’s saying: "And give its due on the day of its harvest." As for zakat on money, if the purchasing entity delays payment to you for two or three years, pay zakat for one year upon receiving the price.