Correct Sharʿi Method of Paying ʿUshr and the Ruling on Deducting Expenses
Source: Fatawa ʿIlmiyyah – Tawdih al-Ahkam, Vol. 2, p. 163
We own some agricultural land. When it was time to pay ʿUshr, my cousin said that all the expenses from cultivation to harvesting and bringing the crop home should be deducted, and ʿUshr should be calculated on the remainder. My opinion is that ʿUshr must be given on the entire produce — that is, one-tenth of the total harvest. Please clarify: should expenses be deducted first, or should ʿUshr be calculated on the total yield?
Al-ḥamdu lillāh, waṣ-ṣalātu wa-s-salāmu ʿalā Rasūlillāh, ammā baʿd!
In Sahih al-Bukhari (Hadith 1483), the Prophet ﷺ said:
«فیما سقت السماء والعیون أو کان عشریا: العشر۔ وما سقی بالنضح: نصف العشر»
(Sahih al-Bukhari, H. 1483)
Translation:
“For the land irrigated by rain, springs, or floodwater, one-tenth (ʿUshr) is due. And for the land irrigated by water-lifting devices (e.g., wells), half of one-tenth (i.e., one-twentieth) is due.”
From this Hadith, it is clear:
❀ If the land is irrigated naturally (rain, springs, floodwater) → one-tenth of the total produce is due.
❀ If the land is irrigated by artificial means (wells, water-lifting devices, machinery) → one-twentieth of the total produce is due.
The wording of the Hadith is general and contains no exception or allowance for deducting agricultural expenses before calculating ʿUshr.
Therefore:
❀ The basis for ʿUshr is the total produce, not the net profit or the remaining crop after expenses.
The method of deducting all expenses and then calculating ʿUshr is incorrect.
According to the Hadith, ʿUshr is obligatory on the entire harvest, regardless of whether cultivation expenses were incurred or not.
Your position is correct — ʿUshr is due on the full yield, without deducting expenses.
Anyone claiming that expenses should be deducted must bring valid Sharʿi evidence for it.
ھذا ما عندي والله أعلم بالصواب

Question
We own some agricultural land. When it was time to pay ʿUshr, my cousin said that all the expenses from cultivation to harvesting and bringing the crop home should be deducted, and ʿUshr should be calculated on the remainder. My opinion is that ʿUshr must be given on the entire produce — that is, one-tenth of the total harvest. Please clarify: should expenses be deducted first, or should ʿUshr be calculated on the total yield?
Answer
Al-ḥamdu lillāh, waṣ-ṣalātu wa-s-salāmu ʿalā Rasūlillāh, ammā baʿd!
Hadith Evidence
In Sahih al-Bukhari (Hadith 1483), the Prophet ﷺ said:
«فیما سقت السماء والعیون أو کان عشریا: العشر۔ وما سقی بالنضح: نصف العشر»
(Sahih al-Bukhari, H. 1483)
Translation:
“For the land irrigated by rain, springs, or floodwater, one-tenth (ʿUshr) is due. And for the land irrigated by water-lifting devices (e.g., wells), half of one-tenth (i.e., one-twentieth) is due.”
Explanation
From this Hadith, it is clear:
❀ If the land is irrigated naturally (rain, springs, floodwater) → one-tenth of the total produce is due.
❀ If the land is irrigated by artificial means (wells, water-lifting devices, machinery) → one-twentieth of the total produce is due.
The wording of the Hadith is general and contains no exception or allowance for deducting agricultural expenses before calculating ʿUshr.
Therefore:
❀ The basis for ʿUshr is the total produce, not the net profit or the remaining crop after expenses.
Conclusion
The method of deducting all expenses and then calculating ʿUshr is incorrect.
According to the Hadith, ʿUshr is obligatory on the entire harvest, regardless of whether cultivation expenses were incurred or not.
Your position is correct — ʿUshr is due on the full yield, without deducting expenses.
Anyone claiming that expenses should be deducted must bring valid Sharʿi evidence for it.
ھذا ما عندي والله أعلم بالصواب