Malik was asked whether the tenth or thetwentieth was taken out of olives before they were sold or after andhe said, "The sale is not taken into consideration. It is the peoplewho produce the olives that are asked about the olives, just as it isthe people who produce foodstuffs that are asked about it, and zakatis taken from them by what they say. Someone who gets five awsuq ormore of olives from his olive trees has a tenth taken from the oilafter pressing. Whereas someone who does not get five awsuq from histrees does not have to pay any zakat on the oil."
Malik said,"Someone who sells his crops when they are ripe and are ready in thehusk has to pay zakat on them but the one who buys them does not. Thesale of crops is not valid until they are ready in the husk and nolonger need water."
Malik said, concerning the word of Allahthe Exalted, "And give its due on the day of its harvesting," that itreferred to zakat, and that he had heard people saying that.
Malik said, "If someone sells his garden or his land, on which arecrops or fruit which have not yet ripened, then it is the buyer whohas to pay the zakat. If, however, they have ripened, it is the sellerwho has to pay the zakat, unless paying the zakat is one of theconditions of the sale."