Musannaf Ibn Abi Shaybah

It is narrated from Hazrat Nafi that Hazrat Ibn Umar (may Allah be pleased with them both) said that there is zakat on fruits and zakat on crops, whether it is dates, wheat, barley, or any type of barley, or if it is irrigated by a canal, or irrigated by spring water, or irrigated by rainwater, on all of these is ‘ushr, that is, one-tenth out of ten. And on land that is irrigated by buckets, there is half ‘ushr, that is, one out of twenty. The Noble Prophet (peace and blessings be upon him) wrote and sent to Harith bin Abd Kallal and other people in Yemen that the wealth (land) of the believers which is irrigated by spring water or by rainwater, on it is ‘ushr, and that which is irrigated by buckets, on it is half ‘ushr.