A man who pays the zakah of his land having spent on seed and oxen

Habib al-Mu'allim said: Ata used to say: When the owner of a crop gives wages to the reapers and to those who do the other work of the field, is there zakah on what he gave them as well? He said: No, zakah is only on what remains in your hand (what remains as profit).

Jabir bin Zayd said: Sayyiduna Ibn Umar (may Allah be pleased with them both) and Sayyiduna Ibn Abbas (may Allah be pleased with them both) were asked: A man who spends on his fruits, is there zakah on that as well? One of them said: There is zakah. The other said: He sets aside what he has spent, and zakah is due on the rest.

Ata said: Set aside the seed and what you have spent, and pay zakah on the rest.