Yahya related to me from Malik from Ziyad ibn Sad that Ibn Shihabsaid, "Neither jurur, nor musran al-fara, nor adhq ibn hubayq shouldbe taken as zakat from dates. They should be included in theassessment but not taken as zakat. "Malik said, "This is thesame as with sheep and goats, whose young are included in theassessment but are not (actually) taken as zakat. There are alsocertain kinds of fruit which are not taken as zakat, such as burdidates (one of the finest kinds of dates), and similar varieties.Neither the lowest quality (of any property) nor the highestshould be taken. Rather, zakat should be taken from average qualityproperty."Malik said, "The position that we are agreed uponconcerning fruit is that only dates and grapes are estimated while onthe tree. They are estimated when their usability is clear and theyare halal to sell. This is because the fruit of date-palms and vinesis eaten straightaway in the form of fresh dates and grapes, and sothe assessment is done by estimation to make things easier for peopleand to avoid causing them trouble. Their produce is estimated and thenthey are given a free hand in using their produce as they wish, andlater they pay the zakat on it according to the estimation that wasmade."Malik said, "crops which are not eaten fresh, such asgrains and seeds, which are only eaten after they have been harvested,are not estimated. The owner, after he has harvested, threshed andsifted the crop, so that it is then in the form of grain or seed, hasto fulfil his trust himself and deduct the zakat he owes if the amountis large enough for him to have to pay zakat. This is the positionthat we are all agreed upon here (in Madina)."Malik said,"The position that we are all agreed upon here (in Madina) is that theproduce of date palms is estimated while it is still on the tree,after it has ripened and become halal to sell, and the zakat on it isdeducted in the form of dried dates at the time of harvest. If thefruit is damaged after it has been estimated and the damage affectsall the fruit then no zakat has to be paid. If some of the fruitremains unaffected, and this fruit amounts to five awsuq or more usingthe sa of the Prophet, may Allah bless him and grant him peace, thenzakat is deducted from it. Zakat does not have to be paid, however, onthe fruit that was damaged . Grapevines are dealt with in the sameway.If a man owns various pieces of property in variousplaces, or is a co-owner of various pieces of property in variousplaces, none of which individually comes to a zakatable amount, butwhich, when added together, do come to a zakatable amount, then headds them together and pays the zakat that is due on them ."
USC-MSA web (English) reference: Book 17, Hadith 35
Arabic reference: Book 17, Hadith 612