Musannaf Ibn Abi Shaybah

Hazrat Ibn Tawoos narrates from his father that when the produce of the land was taken out, he would pay zakat from it. Then, for the next two or three years, if he intended to sell it, he would not take out zakat from it, but would wait.

It is narrated from Hazrat Abdullah bin Abi Ja'far that Hazrat Umar bin Abdul Aziz wrote (to those who collect zakat) that when 'ushr has been collected from the crops, then there is no (further) zakat on it, even if it remains (in possession) for ten years.

Hasan says that when ‘ushr has been collected on crops, date palms, and everything that the earth produces, then there is no zakat on it until a year has passed over it.

Hazrat Ibn Jurayj says that I asked Hazrat Ata: We keep food stored with us with the intention of eating it, and a year passes over it (what is the ruling about this)? He replied, there is no zakat on it for you. Then he said, by my life, we do the same: we buy food and do not pay zakat on it. When you buy food with the intention of selling it, then pay zakat on it.

Hazrat Ibn Jurayj says that Abdul Karim told me: When you pay the zakat of crops once, and then a year passes while it remains with you, do not pay zakat on it again; rather, the first zakat is sufficient for you.