In the Name of Allāh,

the Entirely Merciful, the Especially Merciful

Praise is due to Allāh, Lord of the worlds, may the blessings and peace be upon our master Muḥammad, the last of prophets, on his family, and all his companions.

Resolution No. 120 (2/13) Zakāh on Agriculture

The Council of the International Islamic Fiqh Academy of the Organization of the Islamic Conference, holding its 13th session in Kuwait City, State of Kuwait, on 7–12 Shawwāl 1422h (22–27 December 2001),

Having examined the research papers submitted to the Academy concern- ing Zakat on Agriculture,

Having listened to the discussions of the Academy’s members and experts on the subject,

Resolves

First: Expenses relating to irrigation of the plants should not be deducted from the Zakāh-liable assets because Shariah has already taken them into con- sideration when fixing the payable Zakāh amount.24

Second: Expenses of land reclamation/preparation, digging irrigation canals, and soil transfer should not be deducted from the Zakāh-liable assets.

Third: Expenses for purchasing seeds, fertilizers and pesticides to protect the crops against agricultural diseases and their likes, should not be deducted from the Zakāh-liable assets, if the Zakāh payer has paid them out of his own funds. If the Zakāh payer, for lack of resources, had to borrow for paying such expenses, then whatever is borrowed for the crop is deductible from his Zakāh-liable assets. This ruling is based on what has been reported from some of the Companions, including Ibn ʿUmar and Ibn ʿAbbās RA that the farmer deducts what he bor- rowed (for spending) on the fruits then he pays Zakāh on the remaining balance. Fourth: Expenses for delivering the Zakāh amount to its deserving recipi-

ents is deductible from it.

Indeed, Allāh is All-Knowing.

• e. rate for Zakāh in agriculture is 10% of the crop when plants have been irrigated by natural rain or rivers. This rate is 5% when plants are watered by means requiring extra expenses.