(peace be upon him) is one ratl and a third of wheat of the finest quality. Therefore, whenever wheat reaches one thousand and six hundred ratls, Zakah is due upon it. This indicates that they estimated the sa' based on heavy [grains]. As for light [grains], Zakah is mandatory on them when they approximate this amount, even if they do not reach it exactly. Whenever one is in doubt regarding the obligation of Zakah on something and no measure is found to estimate it by, the precautionary approach is to pay it; however, if one does not, there is no sin, because the fundamental principle is the non-obligation of Zakah, and it is not made mandatory by doubt.
Section: The Qadi said: This threshold is considered fixed; thus, whenever it falls short by anything, Zakah is not due, based on the saying of the Messenger of Allah (peace be upon him): "There is no Sadaqah on less than five wasqs" (9). If it is less than that, it has not reached the requirement, unless it is a slight deficiency that commonly occurs in measures, such as an uqiyah or similar, in which case it is of no consequence, because such [amounts] are expected to occur in measurements and cannot be strictly controlled; it is akin to the deficiency of a year by an hour or two.
Section: There is no waqas (10) [exemption range] in the threshold of grains and fruits. Rather, no matter how much it exceeds the threshold, one pays Zakah on it proportionally, by paying a tithe (ushr) on all that one possesses, for there is no harm in its divisibility, unlike livestock, which involves harm, as previously stated.
Section: When a tithe is due upon him once, another tithe is not due upon him, even if it stays with him for several years, because these types of wealth are not intended for future growth; rather, they are closer to depletion. Zakah is only mandatory on items that grow so that one may pay from the growth, which makes it easier. If he purchases any of this for trade, it becomes merchandise, and the Zakah of trade becomes due upon it when a year has passed over it. And Allah knows best.
Section: The time when Zakah becomes due on grain is when it hardens, and on fruit, when it begins to ripen. Ibn Abi Musa said: The Zakah on grain becomes due on the day of its harvest, based on the words of Allah
(9) Its citation was previously provided on page 12. (10) Al-waqas, with two fathahs (and sometimes the qaf is vowelless): it refers to the amount between two mandatory tax thresholds for Zakah.
