Zakat on Agricultural Produce and Business Goods

Beyond the zakat on gold, silver, and livestock, Islamic law imposes zakat on two other major categories of wealth that Ibn Uthaymin addresses in al-Sharh al-Mumti': agricultural produce (zuru' wa thimar) and business goods (urud al-tijarah). These categories reflect the comprehensive vision of Islamic economics in which productive wealth of all kinds is subject to the obligation of sharing with the poor and needy.

Zakat on agricultural produce is due on grains and fruits that are measured by volume and can be stored: primarily wheat, barley, dates, and raisins, which are specifically mentioned in the prophetic narrations. Ibn Uthaymin discusses the scholarly disagreement about whether zakat extends to all edible crops or only these four specified types, noting that the Hanbali school holds the more expansive view that any grain or fruit that is measured and storable is subject to zakat. The nisab for agricultural produce is five wasqs, which Ibn Uthaymin estimates at approximately 653 kilograms.

The rate of zakat on agricultural produce varies according to the method of irrigation: if the crops are watered by rain, rivers, or natural irrigation without human effort, the rate is one-tenth (10%). If the crops are irrigated by human effort — lifting water from wells, using irrigation channels requiring labor and cost — the rate is half of one-tenth (5%). This differential rate reflects the principle that the burden of zakat is calibrated to the ease of production: where Allah provides water freely, more is given back; where human effort and expense are required, less is taken. Ibn Uthaymin applies this to modern irrigation systems, noting that sprinkler and pump systems represent human-effort irrigation.

Zakat on business goods (urud al-tijarah) applies to all goods intended for trade and profit. The evidence for this is the verse: "O you who believe, spend from the good things you have earned" (al-Baqarah 2:267), which the Companions understood to include business profits. The method of calculating zakat on business goods is: at the end of the lunar year, one values all goods held for trade at their current market price, adds any cash on hand and receivable debts, subtracts debts owed, and pays 2.5% if the total reaches the nisab. The nisab is the same as for gold.

Ibn Uthaymin discusses several practical applications: real estate purchased for resale is subject to zakat on its market value, while real estate held for rental income is not subject to business goods zakat (though income derived from rent may be zakatable as income if it reaches the nisab and completes a year). He also addresses the question of when a business is first established — the scholarly view is that the hawl (year) begins from the time the goods are acquired with the intention of trade, not from the time the business was formally started. These nuances make the chapter practically indispensable for business owners who wish to fulfill their zakat obligations correctly.