Praise be to Allaah.
In
the case of palm trees growing in people’s houses (gardens), zakaah
is due on their fruits if it reaches the nisaab, because Allaah says
(interpretation of the meaning):
“O
you who believe! Spend of the good things which you have (legally) earned,
and of that which We have produced from the earth for you”
[al-Baqarah 2:267]. This is one of the things that Allaah
produces from the earth for us, so zakaah is obligatory on it whether
it is given as gifts, eaten or sold.
If
it does not reach the amount of the nisaab, there is no zakaah due on
it, because the Prophet (peace
and blessings of Allaah be upon him) said: “No sadaqah (i.e., zakaah)
is due on anything less than five wasq of dates.” A wasq is sixty saa’
of the Prophet (peace and blessings
of Allaah be upon him), and the saa’ of the Prophet
(peace and blessings of Allaah be upon him) is equivalent to 2.4 kilograms.
So the nisaab is 612 kilograms. The standard in this case is the weight
of good quality wheat; 2.4 kilograms of good quality wheat should be
put in a vessel, and the goods to be assessed should be of the same
volume as this, no more and no less. This is the saa’ of the Prophet
(peace and blessings of Allaah
be upon him): to measure goods other than wheat by volume.
It is
well known that things to be measured by volume may vary in weight;
if it is heavy then the zakaah should be increased accordingly.
The rate
of zakaah is one-half of one-tenth [i.e., one twentieth, 1/20] because
it is irrigated with water which is brought from wells or the sea, but
there is effort and cost involved in pumping or desalinating the water.
The Prophet (peace and blessings
of Allaah be upon him) said: “For things which are watered by rain or
springs, the zakaah is one-tenth; for things which are watered by bringing
water to them, the rate is half of one-tenth.” (Narrated by al-Bukhaari).
There
is no zakaah on the seedlings, but if they are sold for cash and the
money is kept for an entire (hijri) year, then zakaah becomes due on
it.
There
is no zakaah on the palm-tree which is planted for the purpose of obtaining
seedlings, just as there is no zakaah on the palm-tree which is planted
for the purpose of selling its fruits. Whatever fruit of domestic palm
trees is sold, zakaah should be paid on its value. Whatever dates are
eaten fresh, zakaah should be paid in fresh dates of intermediate quality,
if they are plentiful, and whatever dates are kept and dried, their
zakaah should be paid in dried dates. And Allaah knows best.
Shaykh Muhammad ibn Saalih al-‘Uthaymeen, Al-Da’wah magazine, issue #1752, p. 37