Its nisaab is measured while it is in its husk due to the harm caused by removing it. If it reaches ten wasqs in its husk, there is a tithe on it, because it contains five wasqs. If we are in doubt regarding whether it reaches a nisaab, its owner is given the choice between paying a tithe on it [as is] or removing it from its husk to estimate it at five wasqs. This is similar to what we say regarding adulterated gold and silver, if we are in doubt as to whether what they contain (52) reaches a nisaab. It is not permissible to measure other types of wheat in their husks, nor to extract the Zakah before cleaning it, because there is no necessity requiring it to remain in its husk, nor is it the standard practice, and the amount it would yield is unknown.

Section: Abu al-Khattab mentioned that the nisaab for rice with its husk is ten wasqs, because it is stored with its husk, and if it is removed from its husk, it does not remain as well as what is in the husk; thus, it is exactly like 'alas regarding what we have mentioned. Others said: Its nisaab is not determined by that unless trustworthy experts testify that it yields half [of its volume], in which case it is like 'alas. Whenever no trustworthy people are found to testify to this, or we are in doubt (54) as to whether it reaches a nisaab, we give its owner the choice between paying a tithe on it while in its husk, or cleaning it so its amount may be known once cleaned. If it reaches a nisaab, it is taken from it; otherwise, it is not, because certainty is only achieved through that, so we have treated it like adulterated currency.

Section: The nisaab for olives is five wasqs. Ahmad stipulated this in the narration of Salih. The nisaab for saffron, cotton, and whatever is annexed to them among weighed items is one thousand and six hundred Iraqi ritls; because they are not measured by volume, their weight stands in the place of their volume. This was mentioned by al-Qadi in "al-Mujarrad". It was also narrated from him: If its value reaches the nisaab of the lowest value of what the earth produces that is subject to Zakah, then Zakah is due upon it. This is the opinion of Abu Yusuf regarding saffron, because it was not possible to measure it by itself, so it was measured by something else, just as trade goods are valued by the lowest of the two nisaabs [of gold and silver]. The companions of al-Shafi'i said regarding saffron: Zakah is obligatory regardless of whether it is a small or large amount. I do not know any...