Ushr

Ushr is the zakat due on crops at harvest — a tenth of the yield, or half where irrigation costs money.

What it means for me: Ushr is not a separate obligation from zakat; it is zakat's form for what the land produces. The rate depends on effort. Land watered without extra cost owes the full tenth; land watered at a cost owes half that.

Example: A farmer harvests wheat from a field watered entirely by rainfall, at no extra cost to him. He owes a tenth of that harvest as ushr, once it reaches the minimum threshold.

Do not confuse with: Zakat on savings. Zakat on money requires a full year held above a threshold; ushr is due at harvest itself, with no year required.

If scholars differ: The Hanafi school holds ushr is due on any amount harvested, with no minimum threshold at all. The majority require the harvest to reach a set minimum first, as with other forms of zakat.