Alms Tax: Submitting the Crop as Joint Ownership Before Harvesting

Practical Laws of Islam as per the teachings of Ayatullah Sistani

Ruling 1903

After zakat becomes due, a person can submit the actual crop, dates, or grapes, before it is harvested or picked, to someone entitled to receive it or a fully qualified jurist, or a representative of theirs, in the form of joint ownership (mushāʿ) and after that share the expenses.

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