'Ushr on the Fruits and Vegetables grown in Courtyard, Roof-tops, adjoining Lands and on Waqf Lands

The decisions of the Sixth Seminar regarding charging of 'Ushr on certain fruits, vegetables, etc. were as under.

24.1 As the liability to pay 'Ushr accrues only when a land is in itself an 'Ushri land, and the land on which a house stands is neither an 'Ushri nor a Kharaji land, hence the vegetable and fruits, etc. grown in the courtyard, on roof-top or on the fallow land surrounding the houses, will not be liable for 'Ushr.

24.2 As for the liability to pay 'Ushr, it is not necessary that a person should actually own the land, 'Ushr becomes liable on the produce of the land even if not in the ownership of one. Further, 'Ushr is leviable on the produce and not on the land as such. Therefore, the produce of a Waqf land, be it a general Waqf or Waqf-alal-Aulaad, will be liable for 'Ushr.