Alms Tax: Deducting Seeds Used in Farming

Practical Laws of Islam as per the teachings of Ayatullah Sistani

Ruling 1898

The seeds that a person uses in his farming – irrespective of whether they are his own or he buys them – cannot be deducted from the produce and then the niṣāb calculated; instead, he must calculate the niṣāb having accounted for the entire produce.

-Ayatullah Sistani, Practical Laws of Islam, Alms Tax (Zakat)