قَالَ مَالِك : وَمَنْ بَاعَ زَرْعَهُ وَقَدْ صَلَحَ وَيَبِسَ فِي أَكْمَامِهِ فَعَلَيْهِ زَكَاتُهُ ، وَلَيْسَ عَلَى الَّذِي اشْتَرَاهُ زَكَاةٌ ، وَلَا يَصْلُحُ بَيْعُ الزَّرْعِ حَتَّى يَيْبَسَ فِي أَكْمَامِهِ ، وَيَسْتَغْنِيَ عَنِ الْمَاءِ
Imam Malik, may Allah have mercy on him, said: When the crop ripens and is ready, and the owner sells it, then zakat will be obligatory on the owner, not on the buyer. Imam Malik, may Allah have mercy on him, said: It is not permissible to sell the crop until it ripens, the grain dries in the ears, and there is no longer a need for watering.