قَالَ مَالِك : الْأَمْرُ الْمُجْتَمَعُ عَلَيْهِ عِنْدَنَا ، أَنَّ النَّخْلَ يُخْرَصُ عَلَى أَهْلِهَا وَثَمَرُهَا فِي رُءُوسِهَا إِذَا طَابَ وَحَلَّ بَيْعُهُ ، وَيُؤْخَذُ مِنْهُ صَدَقَتُهُ تَمْرًا عِنْدَ الْجِدَادِ ، فَإِنْ أَصَابَتِ الثَّمَرَةَ جَائِحَةٌ بَعْدَ أَنْ تُخْرَصَ عَلَى أَهْلِهَا وَقَبْلَ أَنْ تُجَذَّ ، فَأَحَاطَتِ الْجَائِحَةُ بِالثَّمَرِ كُلِّهِ فَلَيْسَ عَلَيْهِمْ صَدَقَةٌ ، فَإِنْ بَقِيَ مِنَ الثَّمَرِ شَيْءٌ يَبْلُغُ خَمْسَةَ أَوْسُقٍ فَصَاعِدًا بِصَاعِ النَّبِيِّ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ ، أُخِذَ مِنْهُمْ زَكَاتُهُ وَلَيْسَ عَلَيْهِمْ فِيمَا أَصَابَتِ الْجَائِحَةُ زَكَاةٌ ، وَكَذَلِكَ الْعَمَلُ فِي الْكَرْمِ أَيْضًا
He said: According to us, the agreed-upon issue is that the estimation of dates should be done while they are still on the tree, but it is necessary that their condition of growth and improvement is well known and their sale becomes valid. Then, zakat should be taken from them when the time of harvesting arrives. If, after the estimation, any calamity befalls those fruits and all of them are destroyed, then zakat will not be obligatory. However, if an amount equal to five wasq remains, according to the sa’ of the Prophet (peace be upon him), then zakat will be obligatory on that amount. For whatever amount is destroyed, zakat will not be due on it.
Imam Malik (may Allah have mercy on him) said: The same ruling applies to grapes.