Musannaf Ibn Abi Shaybah

Hazrat Abu Sayarah narrates that I submitted to the service of the Holy Prophet (peace and blessings be upon him) that I have bees (honey). The Prophet (peace and blessings be upon him) said: Pay ushr on it. I said, O Messenger of Allah, then you may collect it from me. So the Prophet (peace and blessings be upon him) collected it.

It is narrated from Hazrat Amr bin Shu'aib that the governor of Ta'if wrote a letter to Hazrat Umar bin Khattab stating that the people who possess honey have withheld from us what they used to give to those before us. Hazrat Umar wrote to him that if they pay as much as they used to pay to the Messenger of Allah (peace and blessings be upon him), then collect it from them; otherwise, do not collect it. The narrator states that Hazrat Amr bin Shu'aib believed that they used to give one water-skin out of every ten water-skins.

Hazrat Umar said that there is ‘ushr (a tithe) on honey.

Hazrat Sa’d bin Abu Dhibab came to his people and said to them: “There is zakat in honey, and there is no good in that wealth from which zakat is not paid.” The narrator says that the people asked, “How much is it?” He replied, “A tenth.” Then he collected a tenth from them and took it to Hazrat Umar and informed him about it. Hazrat Umar took the collected tenth from him and placed it with the zakat (collected from the Muslims).

Imam Zuhri states that there is 'ushr (a tithe) on honey.