it is not remitted.

Section: If the fruit perishes before the ripening has begun, or the crops perish before the grain hardens, there is no Zakah on them. The same applies if the owner destroys them, unless he intends to flee from paying Zakah. This is the same whether he cuts them for eating, or to lighten the burden on the palm trees to improve the rest of the fruit, or to preserve the trunks (24) if he fears thirst for them or weakness in the heart of the palm (25), and so he cuts the fruit or some of it to the extent that the threshold amount is diminished, or he cuts them without a purpose; in all these cases, there is no Zakah upon him because they perished before the obligation of Zakah and before the rights of the poor became attached to them, making it analogous to livestock perishing before the completion of the year (hawl). If, however, he intends by cutting them to flee from paying Zakah, it is not remitted from him, because he intended to cut off the right of those whose cause of entitlement had already materialized, and thus it is not remitted, just like one who divorces his wife during his terminal illness (marad al-mawt).

Section: It is appropriate for the Imam to send his collector (sa'i) when the ripening of the fruit begins in order to estimate (khars) them, determine the amount of Zakah, and inform the owner of it. Among those who held the view of estimation (khars) were Umar ibn al-Khattab, Sahl ibn Abi Hathma (27), Marwan (28), al-Qasim ibn Muhammad, al-Hasan, 'Ata', al-Zuhri, 'Amr ibn Dinar, 'Abd al-Karim ibn Abi al-Mukhariq (29), Malik, al-Shafi'i, Abu 'Ubayd, Abu Thawr, and the majority of scholars. It was narrated from al-Sha'bi that estimation is an innovation (bid'ah). The People of Opinion (Ahl al-Ra'y) said: Estimation is based on conjecture and approximation; no legal ruling is established by it.