Imam Malik, may Allah have mercy on him, said: As for those fruits which are not eaten raw, it is not correct to estimate them. Rather, when the owner cuts them, cleans them, and extracts the grains, then the due zakat should be taken from them accordingly. Imam Malik, may Allah have mercy on him, said: In our view, there is no difference of opinion in this matter.

He said: According to us, the agreed-upon issue is that the estimation of dates should be done while they are still on the tree, but it is necessary that their condition of growth and improvement is well known and their sale becomes valid. Then, zakat should be taken from them when the time of harvesting arrives. If, after the estimation, any calamity befalls those fruits and all of them are destroyed, then zakat will not be obligatory. However, if an amount equal to five wasq remains, according to the sa’ of the Prophet (peace be upon him), then zakat will be obligatory on that amount. For whatever amount is destroyed, zakat will not be due on it.
Imam Malik (may Allah have mercy on him) said: The same ruling applies to grapes.

Imam Malik, may Allah have mercy on him, said: If a person has separate plots or there are several partners in different properties, and the wealth of each partner or each plot does not reach the amount upon which zakat becomes obligatory, then if the combined shares of all partners or all plots together reach the nisab, zakat will be obligatory; otherwise, it will not be obligatory.

Imam Malik, may Allah have mercy on him, asked Ibn Shihab, "What is obligatory in olives?" He replied, "One-tenth."

Malik said: The tithe is taken from olives only after they are pressed and their oil reaches five wasqs; so if the olives do not reach five wasqs, there is no zakat in them.

Imam Malik, may Allah have mercy on him, said: Olive is like date-palm; if it grows from rain or a spring or grows by itself and does not need water, then one-tenth is obligatory on it, and if water is given to it by irrigation, then one-twentieth is obligatory. And it is permissible to estimate the olives while they are still on the tree.

He said: For all types of grains which people eat or store, if they are produced by rainwater or spring water, or if they do not require irrigation, then one-tenth is obligatory. And for those which are irrigated, one-twentieth is obligatory, when they reach the amount of five wasq, each wasq being sixty sa’ according to the sa’ of the Prophet, peace be upon him. And if it is more than this, then zakat will be taken according to the same calculation.

Imam Malik, may Allah have mercy on him, said: The grains on which zakat is obligatory are these: wheat, and barley with husk and without husk, and millet, and chickpeas, and rice, and lentils, and mung beans, and beans, and sesame, and those grains similar to them among the grains that are eaten, so zakat will be taken from all of them when they are harvested and prepared and the grains are cleaned. Imam Malik, may Allah have mercy on him, said: In the zakat of these things, their statement will be accepted, and whatever amount they give will be accepted.

Yahya said: Imam Malik, may Allah have mercy on him, was asked: When should the tenth part (ushr) of olives be taken out, before expenses or after expenses? He replied: It is not necessary to consider the expenses; rather, we will ask the owner, just as we ask the owner of grain. What they say will be accepted. So, whoever obtains five wasqs or more of olives from his trees, a tenth part of the oil will be taken from him, and whoever obtains less than that, less will be taken from him.

Imam Malik, may Allah have mercy on him, said: When the crop ripens and is ready, and the owner sells it, then zakat will be obligatory on the owner, not on the buyer. Imam Malik, may Allah have mercy on him, said: It is not permissible to sell the crop until it ripens, the grain dries in the ears, and there is no longer a need for watering.