Alms Tax: Deducting Expenses Incurred After Zakat Becomes Due
Practical Laws of Islam as per the teachings of Ayatullah Sistani
Ruling 1901
After zakat has become due, a person cannot deduct the expenses he incurs from the produce with respect to the amount of zakat that must be given. And based on obligatory precaution, [he cannot do this] even if he has obtained authorisation from a fully qualified jurist or his representative (wakīl) to incur those expenses.
-Ayatullah Sistani, Practical Laws of Islam, Alms Tax (Zakat)


