A tenth is due on every crop plant irrigated by rainwater or by natural flow, except firewood, reed, and grass—without condition of niṣāb, ḥawl, intellect, or majority.
تحفة الملوكZayn al-Dīn al-Rāzīفصل في زكاة النبات
Chapter on zakāt on crops and on ṣadaqa recipients
If he makes his land rain-fed, channel-fed, or flood-dependent, a tenth is due on it.
What is irrigated by water-wheel or water-lift: half a tenth applies.
وإن سقِي سيحا وبدالية، حكم بأكثر الحول.
If it is irrigated by natural flow and by water-lift, the ruling follows whichever mode covers most of the year.
وفي العسل العشر، ولو وجد في الجبل كالثمر فيه، ولا يطرح أجرَ العمال ونفقةَ البقر قبل العشر.
On honey the tenth [applies], even if found in the mountain like fruit thereon; workers’ wages and oxen upkeep are not deducted before the tenth.
ولا شيء في القِير والنفط، والله أعلم.
Nothing is due on tar or crude oil, and Allah knows best.
مصارف الزكاة والعشر سبعة : الفقير: وهو مَن له أدنى شيء.
The outlets of zakāt and the tenth are seven: the poor (faqīr): he who possesses the least of anything.
والمسكين: وهو مَن لا شيء له، وقيل: بالعكس.
The needy (misqīn): he who has nothing; and it is said: the reverse.
والعامل غير الهاشميّ ولو كان غنيّاً.
The agent [collector], if not a Hāshimī—even if he is rich.
والمكاتَب.
The mukātab.
والمديون.
The debtor.
والغازي المنقطع.
The cut-off warrior.
وقيل: الحاجّ المنقطع.
And it is said: the cut-off pilgrim.
ومَن ماله بعيد عنه.
He whose wealth is far from him.
وللمالك أن يعمَّ كلَّ المصارف وأن يَخصَّ بعضَها.
The owner may distribute across all the outlets or restrict to some of them.
ولا تدْفَع إلى غنيٍّ وإن كان نصابه غيرَ نام.
It is not paid to a rich person even if his niṣāb is non-appreciating.
ولا إلى ذميٍّ بخلاف غير الزكاة.
Nor to a dhimmī—unlike other than zakāt.
ولا يبنى منها مسجد.
A mosque is not built from it.
ولا يكفن ميت، ولا يقضي دينه.
Nor is a dead person shrouded from it, nor his debt paid.
ولا يَعتِق بها عبداً.
Nor is a slave manumitted with it.
ولا يدفعها المزكي إلى أصوله وفروعه، وزوجته وزوجها، ومكاتَبه ومدبَّره، وأمّ ولده، وعبد أعتق بعضَه.
Nor may the payer give it to his ascendants or descendants, his wife or her husband, his mukātab or mudabbar, his child’s mother, or a slave partly manumitted.
ولا إلى مملوكِ غنيٍّ وولدِه الصغير، بخلاف امرأته.
Nor to a rich person’s slave and his small child—unlike his wife.
ولا إلى هاشمي ومولاه.
Nor to a Hāshimī and his mawlā.
ولو ظنّه مصرفاً فأعطاه فأخطأ، سقطت عنه إلا في مكاتَبه.
If he thought him an outlet and gave to him but erred, it does not discharge him except regarding his mukātab.
ولو أعطاه شاكّاً، لم تسقط إلا بتحقيق أنَّه مصرف.
If he gave while doubtful, it does not discharge except after verifying that he is an outlet.
ويكره إعطاء واحدٍ من الزّكاةِ نصاباً.
Giving one person an entire niṣāb from zakāt is disliked.
ويكره نقلها إلا إلى قريب أو أحوج.
Transferring it is disliked except to someone nearer or needier.