What is the ruling on taking the annual provisions from the crops before paying their zakah?

Question:
May Allah reward you, Honorable Shaykh. This questioner says: I am asking you about some matters regarding zakah. We have read and heard the following regarding the zakah of crops: When the crop is harvested and the grain is winnowed, the zakah of the produce is paid after taking his provisions and those of his dependents for the coming year. How is the case with that?

Answer:
No, that is a mistake. He does not take for the coming year. It is permissible for him to take his provisions at the time of harvest, meaning he leaves for himself something to take at the time of harvest, at the time of sowing and gathering the grains or dates. He takes it in that period. As for taking for the year, the zakah becomes obligatory when the fruit is secured and its ripening begins. The zakah becomes a debt upon the owner of the farm or the owner of the date palms. However, if it is destroyed before he is able to take it, it is dropped from him. The obligation does not become established until he harvests the crop or the date palms are harvested. The obligation becomes established at that time. As for if it is destroyed after the zakah becomes obligatory and he was not able to take it, there is no zakah on it until it is stored in the granary. It is stored in the granary after the harvest and after the gathering. Thus, he is required to pay the zakah.