Deduction of Expenses for determining the Nisab of 'Ushr

The use of modern methods of agriculture has led to excessive expenditures on farming and agriculture, which generated some confusion regarding calculation of the amount to be paid under 'Ushr. The Sixth Seminar of Islamic Fiqh Academy has taken up the issue and resolved as follows:

19.1 The extra expenses incurred through employing modern means like the use of fertilizers, insecticides, etc. should not be deducted from the cost of total produce obtained.

19.2 According to Imam Abu Hanifa and some other Muslim jurists, considering the generality of certain Ayaat (verses) of the Qur'an and some Traditions of the Prophet (pbuh), there is no Nisab (standard deduction) for payment of 'Ushr on agricultural produce. 'Ushr will be payable on everything produced from the land, irrespective of its quantity. However, Imam Abu Yusuf, Imam Mohammad and a majority of other jurists, relying on the Prophet's reported saying, hold that there will be no liability of paying 'Ushr if the total produce is less than five Wasaqs (i.e. less than 653 kilograms). It is also agreed that placing the liability of 'Ushr in all cases will be hard on small land-owners or in case of the crop getting damaged because of some natural calamity, therefore, following the view propounded by Imam Abu Yusuf and Imam Mohammad (Sahibain) and other jurists, it is held that in case the produce be less than five Wasaqs (i.e. less than 653 kilograms), it will be permissible for the land-owner to consume the entire produce himself without paying 'Ushr (one-tenth). Some participants, however, expressed the view that this may be acceptable only if the produce is less than Nisab and the person concerned has no other means of sustenance.