Alms Tax: Giving Fresh Dates or Grapes for Zakat
Practical Laws of Islam as per the teachings of Ayatullah Sistani
Ruling 1907
If a person possesses a quantity of fresh dates or grapes that would reach the niṣāb if they were dry, there is no problem if he gives – with the intention og zakat – an amount of the fresh dates or grapes that were they to be dry would equal the amount of zakat obligatory for him.
-Ayatullah Sistani, Practical Laws of Islam, Alms Tax (Zakat)


