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1. According to Imam Abu Hanifah, Zakah is due on all agro products and fruits produced through land investment. However, plants that grow without human efforts, such as wood trees, grass, reeds, etc. are not counted for Zakah, unless they are intended to be invested in trade. In such case they will be treated in the same way as commercial commodities.
    

2. Unlike other kinds of property, Zakah on crops and fruits does not become due after the lapse of a full year since reaching the Nisab. Rather, the determining factor here is the agricultural season and crop. This is confirmed by the Qur'anic verse, "But render the dues that are proper on the day that the harvest is gathered." (Surah Al-An`am No. 6, Verse: 141). Thus, Zakah will be due on each crop produced by the land at the same year.
    

3. Crops and fruits are not counted for Zakah unless they are intended to be invested in trade. In such case they are treated in the same way as the commercial commodities.
    

4. In case irrigation is sometimes made with the aid of an uncostly method and some other times with the aid of a costly method, the amount of Zakah would be estimated according to the major method of irrigation. But in case of equality, a fixed amount of 7.5% of Zakah would be given.
    

5. According to Ibn `Abbas and other jurists, all expenditures of ploughing, planting, fertilizing, and harvesting are to be deducted from the total amount counted for Zakah, provided that these expenditures do not exceed the rate of one-third.
    

6. A lessee of a land has to pay Zakah on its produce of crops and fruits. The owner of the land, on the other hand, will add the letting value to other cash money in his possession and pay Zakah on them at the rate of 2.5%.
    

7. In case the produce of land is shared due to a contract or crop-sharing (which implies that the owner appoints another person to take care of cultivating or irrigating the land in return for a portion of its yield), the Zakah is due on both parties once the yield reaches the Nisab.
    

8. Crops and fruits of like kind are to be added and estimated together, while those of different kinds, like fruits and vegetables, are to be estimated separately.
    

9. Though the owner of land should pay Zakah from the crop, some scholars maintain that it is permissible to pay it in cash according to the market value.