If two people share in the Zakat of crops, do they pay the Zakat before dividing, or do they divide the fruits and then each one pays his Zakat, knowing that if they divide, it may not reach the Nisab?

If partners divide the crop and each individual's share does not reach the minimum taxable amount (nisab) on its own, then there is no zakat due on them. Zakat becomes obligatory if the share of each one reaches the nisab. This is the view held by the majority of scholars, as they are considered like individuals in the ruling of zakat.