Ruling 1896 — Alms Tax (Zakat)

If a crop is irrigated by buckets of water and suchlike and crops on the adjacent land utilise the moisture from that land and do not need to be irrigated, then the zakat on the crops that are irrigated by buckets of water is one-twentieth [5%], and the zakat on the crops on the adjacent land is, based on obligatory precaution, one-tenth [10%].