is that the tithe (ushr) of the fruit is upon him; for it is not permissible to give the value (in money) for Zakah, according to the correct position of the Madhhab. Furthermore, he is obligated to maintain the fruit until he pays the duty due from it in the form of fruit, so this duty is not remitted from him by selling or gifting it. It is inferred that the Zakah is obligatory upon the buyer, according to the view of those who say that Zakah is only due on the day of its harvest, because the obligation was attached to it while in the buyer's possession, so it is upon him. If he buys fruit before its ripening has begun, and then its ripening begins while in the possession of the buyer in a valid manner, such as if he buys a fruit-bearing tree (17) and stipulates that the fruit is included, or if fruit is gifted (18) to him before its ripening has begun, and then its ripening begins in the possession of the [buyer or] (19) the donee, or if fruit is bequeathed (20) to him and he accepts it after the death of the testator, and then its ripening begins, then the charity (Zakah) is upon him; because the cause of the obligation was found while it was his property, so it is upon him, just as if he had bought grazing livestock or had it gifted to him, and the year (hawl) passed while it was in his possession. Finished.

Section: If he buys fruit (20) before its ripening has begun, and leaves it until its ripening begins, then if he did not stipulate that it be cut, the sale is void, and it remains the property of the seller, and its Zakah is upon him. If he stipulated that it be cut, it has been narrated that the sale is also void (21), and the ruling for it is the same as if he had not stipulated that it be cut. It has also been narrated that the sale is valid, and they share in the increase. According to this, the Zakah of his share of it is upon the buyer if it reaches the threshold amount. If the buyer is not of those subject to Zakah, such as a mukatab (an enslaved person under a contract of manumission) or a dhimmi (a non-Muslim citizen), then there is no Zakah (22) on it (23). If the seller buys it back after the ripening has begun or otherwise, there is no Zakah on it, unless he intended by selling it to flee from paying Zakah.