مسائل المنتخبه (Articles Of Islamic Acts) - الخوئي، السيد أبوالقاسم - الصفحة ٣٩٤ - Zakat

were present with him or had been purchased by him, cannot deduct their value from the proceeds, for calculating the taxable limit. On the other hand he should calculate the taxable limit taking into account the entire proceeds.
١٨٩١. It is not obligatory to pay Zakat on what government takes from the original property. For example, if the proceeds of farming are ٨٥٠ kilograms and government takes ٥٠ kilograms as land revenue it is obligatory to pay zakat on ٨٠٠ kilograms only.
١٨٩٢. On the basis of obligatory precaution a person cannot deduct from the proceeds the expenses incurred by him before Zakat became due and pay Zakat on the balance only.
١٨٩٣. As regards expenses to be incurred after payment of Zakat becomes obligatory a person can obtain permission for it from the Religious Head or his representative and retain as much as has been spent in proportion to Zakat.
١٨٩٤. It is not obligatory for a person to wait till wheat and barley reach the stage of threshing and the grapes and palm dates become dry and thereafter to pay Zakat. On the other hand it is permissible for him that as soon as payment of Zakat becomes due he should calculate the price of the quantity of things on which Zakat is obligatory and pay that price by way of Zakat.
١٨٩٥. After Zakat becomes payable the person concerned can surrender the standing crops, or palm-dates or grapes, before their being harvested or picked, to the person entitled to receive Zakat or to the Religious Head or his representative jointly and thereafter they shall also bear the expenses.
١٨٩٦. When a person surrenders the Zakat of crops or palm-dates or grapes in the shape of original kind to the Religious Head or his representative, or to the person entitled to receive Zakat it is not necessary for him to look after those things on behalf of all concerned free of cost. On the other hand he can