Calculating the Zakah of Crops and Taking Provisions for the Coming Year

Question:
Honorable Shaykh, this questioner says: Some issues regarding zakah have confused us. We have read and heard the following regarding the zakah of crops: When the crop is harvested and the grain is cleaned, the zakah of the produce is paid out after taking his provisions and those of his dependents for the coming year. How is this calculated?

Answer:
This is a mistake. He does not take provisions for the coming year. It is permissible for him to take his provisions at the time of harvest, meaning he is left with enough to eat during the harvest, the threshing, and the gathering of the grains or dates. He eats during this period. However, taking his sustenance for the entire year is not allowed.
Zakah becomes obligatory when the grain hardens and the fruit begins to ripen. The zakah becomes a debt in the liability of the owner of the farm or the owner of the trees. However, if it is destroyed before he is able to take it, it is dropped from him. The obligation does not become fixed until he harvests the crop or the date palm is harvested. The obligation becomes fixed at that time. As for if it is destroyed after the onset of ripening and he was unable to obtain it, there is no zakah on it until he stores it in the granary. He stores it in the granary after the harvest and after the date harvest. At that time, he is required to pay out the zakah. Yes.

The presenter:
May Allah reward you,