It is obligatory to pay 'Ushr' (one-tenth) on the produce of the land. However, 'Ushr' is only due on that produce of the land which is intended for generating income or benefiting from the yield, and is cultivated with that intention. Items that are obtained incidentally and unintentionally are not subject to 'Ushr'.
In 'Bada'i' al-Sana'i' it is stated:
"Among its conditions is that what comes out of the land is that which is intended for the growth of the land through its cultivation, and the land is normally utilized by it. Therefore, there is no 'Ushr' on firewood, grass, or Persian reeds, because these things do not enhance the land's yield, nor are they normally used to benefit from it. Rather, the land does not grow with them, but deteriorates. Thus, they are not considered the land's produce. To the extent that they said regarding land: if someone uses it for growing reeds, and there is a difference of opinion regarding its trees, which are cut every three or four years, then 'Ushr' is obligatory on them, because that is a substantial yield." (2/58, Chapter on Local Conditions, Saeed)
There is no fixed limit in the matter of 'Ushr'. Whether the produce is small or large, 'Ushr' is obligatory on the yield in both cases. If the land is irrigated for the majority of the year by natural water resources (rain, rivers, springs, etc.), then 'Ushr', i.e., one-tenth of the total produce, is obligatory. If the land is irrigated by artificial water supply methods, such as tube wells or purchased water, then half-'Ushr', i.e., one-twentieth of the total produce, is obligatory.
Furthermore, it is important to note that the expenses incurred in preparing the field, such as irrigation, labor, and fertilizers, are not to be deducted from the income. Rather, 'Ushr' must be taken from the total produce.
The beneficiaries of 'Ushr' are the same as those of Zakat, meaning that 'Ushr' can be given to a person who does not own wealth or goods exceeding the equivalent of 52.5 tolas of silver beyond their basic necessities.
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