Musannaf Ibn Abi Shaybah 10391 — The zakah of a man who takes grain

Ibn Jurayj said: I asked Ata: I keep food with me intending to eat it, and a year passes over it (what is the ruling)? He said: There is no zakah on you for it. Then he said: By my life, we do this: we buy food and do not pay zakah on it. If you want to sell it, then pay zakah on it when you sell it.