مسائل المنتخبه (Articles Of Islamic Acts) - الخوئي، السيد أبوالقاسم - الصفحة ٣٩١ - Zakat

example he gives these things to an indigent person without the intention of paying Zakat, he should give Zakat on the quantity spent by him.
١٨٧٤. If the owner of wheat, barley, palm-dates and grapes dies after payment of Zakat on it has become obligatory, the requisite quantity of Zakat should be paidout of his property. How ever, if he dies before the payment or Zakat becomes obligatory every one of his heirs, whose share reaches the taxable limit, should pay Zakat onhis own share.
١٨٧٥. A person, who has been appointed by the Religious Head to collect Zakat, can demand it at the time of threshing wheat and barley and separating chaff fromgrains, and after the palm dates and grapes become dry: And if the owner of these things does not give Zakat and the thing on which Zakat has become obligatory perishes heshould compensate for it.
١٨٧٦. If payment of Zakat becomes obligatory on palm-date tree and grapes and wheat and barley crop after one becomes its owner one should pay Zakat on them.
١٨٧٧. If a person sells the crop and trees after payment of Zakat on wheat, barley, palm-dates and grapes becomes obligatory the seller should pay the Zakat on themand if he pays. it is not obligatory for the buyer to pay anything out of it.
١٨٧٨. If a person purchases wheat, barley, palm-dates and grapes.and knows that the seller has paid Zakat on them or doubts whether or not he has paid it, it is notobligatory on him (i.e. the buyer) to pay anything. And if he knows that he (the seller) has not paid Zakat on them, and if the Religious Head has not permitted thetransaction of the portion, which should be given on account of Zakat the transaction with regard to that portion is void, and the Religious Head can take the amount of Zakat from the buyer. And if the Religious Head permits the transaction of the portion equivalent to Zakat the transaction is valid, and he buyer should pay the price of that