Faculty of commerce
English section
Zakat on fixed assets
(Zakat upon crops and fruits)
(Zakat on exploited items)
First part: Zakat on exploited items
Introduction:
Praise be to Allah, lord of the world, and prayers and peace be
upon the prophets and massagers, but after Zakat on fixed assets
is considered to be the zakat due on every material asset owned
by an individual, such as (land, machinery, equipment, plantings,
buildings, etc.).
In this research, we will explain two types of zakat on fixed
assets, which are: zakat on property, and zakat on crops and fruits.
Let us start by talking about zakat on property.
This part is concerned with the study of the nature of funds on
which zakat is due on exploited assets in terms of their concept,
the evidence for the obligation of zakat on them, the conditions
that must be met for their submission, their quorum, and the
procedures for determining their amount, in addition to a
simplified model for their calculation, and a practical case for
that.
- When talking about the exploited property, the text of the speech
is about productive factories, real estate, cars, machines, or even
farms that benefit the owner. They are considered fixed funds
acquired by an individual or company for the purpose of
exploiting and benefiting from them and not reselling them.
Therefore, (assets of exploited) are revenues from buildings,
projects, companies, or farms.
Definition: The concept of zakat on exploited property: the
zakat that is due on everything from which revenues have been
made to the owner while remaining an asset for the owner for
long periods. (As it generates income for its owners by renting it
or selling what it produces).
- The difference between exploited money and trade money is that
the profit in trade money is achieved by transferring ownership of
the property from the hands of the payer to someone else.
As for the profit on the zakat on the exploited property, it is
achieved by renting the property to a third party, while its origin
remains in the property of the payer.
It may be appropriate to point out that these exploited assets
correspond to fixed assets in accounting, but the term fixed assets
is more general and comprehensive than the term exploited, as
fixed assets include exploited assets in addition to the offerings of
property and moral rights.
Conditions should exist for obligating zakat upon
exploited items:
Since the yield of the exploited goods revolves between money
and merchandise, it is necessary to know the conditions that must
be met for its zakat, which are as follows:
1. Reaching the nisab:
If the yield of the exploited goods is equivalent to the value of the
gold nisab, which is twenty Mithqal, i.e Dinar, or the value of
silver, which is two hundred dirhams, this nisab in contemporary
weight in gold is 85 grams, and in silver 595 grams, according to
the saying of the Prophet, "Not less than five ounces of charity".
."‫ " ليس فيما دون خمس أوق صدقة‬: ‫قول النبي صلي هللا عليه و سلم‬
The jurists differed about the period in which the nisab is
considered for the yield of the exploited items. Some jurists see
zakat on it directly as soon as it is received, which is the saying of
those who view zakat on the money directly earned, and it was
said that zakat should be paid on a monthly basis, and it was said
that zakat should be paid annually, which is more likely and
calculated from the date of its receipt.
And considering the new moon because it is more beneficial for
the poor and the needy, because of its expansion its rule of zakat
and the money on which it is due, since in this case it is
obligatory on a larger number and that is there were other sayings,
but perhaps this consideration is the closest, because the income
of the individual, like the income of the state, is also estimated in
the year, not in the month.
In this case, the yields of the months are considered as the crops
or palm trees that bear fruit in batches, and some of them are
added to each other.
Thus, the accounts of the buildings, such as the accounts of
factories and the like, are one and similar, for factories only clear
their accounts, and know their net revenue every year, not every
month.
2.That the nisab exceeds the original requirements:
Zakat is not due except on the net profit, so do not pay zakat on
the expenses of the owner of the property personal, and not the
investment project expenses. If the rest of the profit reaches the
nisab, zakat is required, otherwise there is no zakat on it.
3. That the nisab exceeds the debts:
If the owner of the property is in debt with a debt that has been
proven to him, then it is more correct from the sayings of the
Maliki and Hanbali jurists that the debt is deducted from the
money if the debtor does not have fixed assets, in which case
zakat is not required.
4. Passing of the Hijri year:
One year must pass for the yield to be in the hands of the owners
of the exploited crops, in order for the zakat to be due.
The obligation of zakat on exploited items:
The jurists differed about the obligation of zakat on exploited,
according to two views:
The first view says:
The non-obligation of zakat on the invested money.
And that’s the opinion that Ibn Hazm al-Zahiri and al-Shawkani
held, and most Zaidis held it as well.
The second view says:
It is obligatory to pay zakat on the usurped goods, despite their
differences in their quality, even if they did not stipulate it
directly in their books, but they took it in zakat on jewelry that
was prepared for rent.
Professors like: Sheikh Muhammad Abu Zahra, Abd al-Wahhab
Khalaf and Dr. Wahba al-Zuhaili, who is the opinion of most
contemporary scholars participating in conferences and seminars
in jurisprudence councils.
 Reason for disagreement:
The reason for the differences of the jurists regarding the
obligation of zakat and the non-obligation of it on the exploited is
due to their difference in.. Is zakat limited to the categories for
which there is an explicit text from the Qur’an and the Sunnah, or
does it extend to other categories?
Whoever said that it is limited to what is stated in it an explicit
text said that it is not obligatory to zakat on the exploited, and
whoever said that it extends to other types, he said that it is
obligatory to zakat on the exploited.
Evidence for the first opinion:
From Sunnah:
It was proven to the Prophet, may God’s prayers and peace be
upon him, "There is no charity for a Muslim regarding his slave
or horse".
‫ "ليس علي المسلم في عبده وال فرسه‬: ‫قول النبي صلي هللا عليه و سلم‬
."‫صدقة‬
What is meant by this noble hadith is that a Muslim does not have
to pay zakat on the eye of his servant or the eye of his horse,
whether male or female, if they are intended for use, but if they
are intended for trade, then zakat is due on their value.
This hadith declares the denial of charity in general, and this
includes the case of its exploitation in trade and rent.
It is reasonable:
1. That the Messenger specified the funds on which the zakat was
paid and did not put on it what was used or what was desired from
real estate, animals, machinery and the like. The principle is the
innocence of people from costs unless there is an explicit text
from the Qur’an and Sunnah, and there is nothing in this issue
that necessitates a departure from this principle.
2. The Muslim jurists of different ages say that zakat is obligatory
on exploited goods, and if they said it, it would have been
transferred from them.
3. The majority of scholars have explicitly stated that zakat is
prohibited on these funds, such as residential homes, tools for
professionals, riding animals, home furniture, and others, unless
their revenue reaches the quorum and a year is transferred to it, so
when the zakat money is authorized.
Evidence for the second opinion:
from the Quran:
General texts that require zakat on money absolutely, including
the saying of God Almighty: "And those in whose money is a
known right".
." ‫ " والذين في أموالهم حق معلوم‬: ‫قول هللا تعالي‬
What is meant by the verse is that it is one of the qualities that
characterize the believers who will be in the honored gardens that
they have a certain share in their wealth that they require for
themselves in order to draw close to God Almighty, and to be
compassionate for themselves from the imposed zakat...
So the term "their money" in the noble verse in general includes
the exploited and others. This indicates that zakat is obligatory on
the exploited goods, and also that the exploited goods are most of
the money. It was more appropriate to include it in the general
verses that require zakat on wealth.
From Sunnah:
The Prophet, may God bless him and grant him peace, said : "Pay
the zakat on your money".
"‫ " أدو زكاة أموالكم‬: ‫قول النبي صلي هللا عليه وسلم‬
The Messenger commanded the believers in this honorable hadith
to pay, give and take out the zakat on the growing wealth that
they own, and the term “zakat on your wealth” was mentioned in
the hadith, indicating that zakat on wealth is more difficult for the
soul, because the soul has been inclined to love it excessively,
which may lead many to preferring its survival. On the survival of
the soul, and the term “your money” in this hadith is general and
includes all funds from the usurped and others, This indicates the
obligation of zakat on the exploited.
It is reasonable:
1. The reason for the obligation of zakat on money is growth, and
if growth is the reason for the obligation of zakat, then the rule
revolves with it, existence and non-existence, where growth is
achieved in money in which zakat is obligatory.
The growth is achieved in the funds of the exploited, such as the
buildings that rent and generate income for their owners, and
there is no doubt that the buildings and factories which generate
income times that of the agricultural land and with less effort.
2. The wisdom of the legislation of zakat is to recommend and
purify the owners of the money themselves, and to help the poor
and the needy,
and the rulings are entrusted with wisdom as it is entrusted with
the cause, so wherever this wisdom is found, zakat is obligatory.
3. It is unreasonable that zakat is imposed on the owner of the
nisab of funds, and falls on the owners of buildings and factories,
whose yield exceeds that of the nisab, just because they differ in
the way of obtaining this money, and if we say that, we fear that
some people will transfer their money to housing or means
Transfer to evade payment of zakat.
 The jurists went on different ways as to what is
obligatory zakat upon exploited terms, is it the
origin, the yield or both?
There are three sayings:
- The first saying:
The obligation of zakat on the yield only and the lack of zakat on
the exploited asset, and based on this, zakat is due on the yield
only if a year has passed since the production of the yield and its
reaching the nisaab, i.e. it is treated as money with the nisab and
the amount taken out.
And this is what the majority of jurists, including the Hanafis and
Malikis in the famous, and the Shafi’is and Hanbalis in the
famous, and it is the decision of the International Islamic Fiqh
Academy.
Evidence for the first saying:
From the Quran:
God Almighty says : {And do not devour your wealth among
yourselves unjustly, and refer it to the rulers, that you may devour
a party of evil}.
‫اط ِل َوت ُ ْدلُوا ِب َها ِإلَى ْال ُح َّك ِام ِلتَأ ْ ُكلُوا‬
ِ َ‫{و َال تَأ ْ ُكلُوا أ َ ْم َوالَ ُك ْم َب ْينَ ُك ْم ِب ْالب‬
َ :‫قول هللا تعالى‬
.} َ‫اْلثْ ِم َوأ َ ْنت ُ ْم ت َ ْعلَ ُمون‬
ِ َّ‫فَ ِريقًا ِم ْن أ َ ْم َوا ِل الن‬
ِ ْ ‫اس ِب‬
The noble verse forbids a Muslim from consuming the money of
his Muslim brother in a manner that God Almighty did not permit
and did not legislate in the current transactions between them, and
do not bribe bad rulers who accept bribes with it in order to
devour a group of people’s money with sin, perjury or false oath,
knowing that the judgment is unjust to him.
From Sunnah:
1. On the authority of Ibn Umar, may God be pleased with them
both, that the Prophet, may God’s prayers and peace be upon him,
treated the people of Khaybar with half of what came out of fruits
or crops.
‫عن ابن عمر رضي هللا عنهما أن النبي صلي هللا عليه وسلم عامل أهل خيبر بشطر ما‬
.‫يخرج من ثمر أو زرع‬
This hadith indicates the spread of rent in the era of the Prophet,
and it was not reported from him that he required zakat on it, nor
sent messengers to take it, nor did the caliphs and companions
after him. If necessary to move and spread.
2. The hadith of Samra bin Jundab said: "The Messenger of God,
may God bless him and grant him peace, used to order us to take
out the alms from what we were preparing for sale".
‫ "أن رسول هللا صلي هللا عليه و سلم كان يأمرنا‬: ‫حديث سمرة بن جندب قال‬
."‫أن نخرج الصدقة من الذى نعد للبيع‬
The Prophet, may God’s prayers and peace be upon him, was
ordering his companions to take out zakat on money that they
prepared and prepared for trade, and in this hadith there is
evidence that the money that he intends to acquire is not
zakatable.
From the measurement:
Measuring the zakat of the exploited goods on the zakat of crops
and fruits with the whole that each of them does not have its
origin in zakat, but zakat is taken out of its yield, each according
to it, because the assets in each of them are no longer for sale but
for exploitation.
- The second saying:
The necessity of trade zakat on the value of the exploited objects
and their yield, and this is what the doctor said. Rafik Al-Masry,
and Dr. Munther Kahf, and Dr. Abdul Rahman bin Hassan AlNafisah, and Hassan Abdullah Al-Amin
Based on this saying, zakat is obligatory in the first place on a
property, a car, an airplane, and the like, along with its yield, that
its value is based on the yield, and a quarter of the tenth is 2.5%
after the year has passed.
Evidence for the second saying:
From Quran:
The generality of the evidence for the obligation of zakat, such as
the Almighty’s saying: "And those in whose money is a known
right".
ٌّ ‫"والَّذِينَ ِفي أ َ ْم َوا ِل ِه ْم َح‬
."‫ق َم ْعلُوم‬
َ : ‫عموم أدلة وجوب الزكاة كقوله تعالى‬
Among the characteristics that characterize the believers who will
be in the honored gardens is that they have a certain share in their
wealth that they require for themselves in order to draw close to
God Almighty and to be compassionate for themselves from the
imposed zakat. And the yield resulting from it, this indicates the
obligation of zakat on the origin of the exploited goods and the
yield resulting from them.
From Sunnah:
The Prophet, may God bless him and grant him peace, said "pay
the zahat on your money".
." ‫قول النبي صلي هللا عليه وسلم " أدوا زكاة أموالكم‬
The Messenger, may God’s prayers and peace be upon him,
instructed the believers in this honorable hadith to pay, give and
pay zakat on the growing wealth that belongs to them.
The term “your money” in this hadith is general and includes all
the growing funds from usufructs and others, and indicates the
obligation of zakat on the origin of the growing funds and the
yield resulting from them.
From the measurement:
Measuring the exploited goods on the trade merchandise in the
collection of growth and profit in all. Growth is the reason for the
obligation of zakat on trade merchandise and other zakat funds;
As each of the expropriated and the offerings is a growing capital,
and both owners are a merchant who invests his capital, exploits it
and profits from it. It is not a difference that requires zakat on one
of them and exempts the other. Rather, it may be said: The
beneficiary by exploiting the thing with his eye remaining in his
possession - such as the owner of the building and the owner of
the factory - may have been more guarantee of profit and safer
than loss than the owner of the other trader, and this reason is
found in the exploited, so zakat is obligatory in Its eyes and its
yield to realize the cause of its growth.
It is reasonable:
1. The jurists’ justification for the non-obligation of zakat on
homes, clothes, craft tools and the like, that it is occupied with the
original need, and that it is not developing, indicates - in the sense
of violation - that what was taken from it for growth and not
being used in the original need becomes valid for the obligation
of zakat.
2. These assets for the exploited are very large funds that
represent the high percentage, and they may be a third, half or
more of the funds circulating in economic activity, and it is not
reasonable to exclude these funds from the area of zakat and there
is no difference between them and commercial funds, rather they
are similar to them, but they are only placed in income generating
assets.
- The third saying:
It is obligatory to pay zakat on crops and fruits - without the
original ones, i.e. after one year has passed.
This is what Sheikh Mustafa Al-Zarqa said - with his fatwa to the
contrary - and the doctor turned to him. Rafik Al-Masry, and Dr.
.Muhammad Al-Shaibani, and Dr. Shawqi Shehata.
The recommendations of the first symposium on zakat, held in
Cairo in 1409 AH, tended to him, with recommendations for
further research on the subject.
Based on this saying, the yield must be taken out with a
distinction between movable and fixed. In movables, zakat is
taken from the capital in the amount of a quarter of a tenth, and
for a fixed amount, zakat is taken from its yield in the amount of
one tenth or half a tenth. Ten, because the Prophet, may God’s
prayers and peace be upon him, took zakat on a tenth of the crops
irrigated by rain or eyes, as if he took it from the net yield.
Evidence for the third saying:
Those who hold the third view, who say that exploited women
pay zakat on crops and fruits, are inferred with reasonable and
measured evidence.
From the measurement:
Measuring the exploitations on agricultural lands, and the
overarching reason is that each of them generates annual or
periodic yields and profit, and this collector requires equality in
the rule of zakat, so the tenth or half of it is obligatory.
It is reasonable:
1.That the reason for zakat is growth, and what is used from
growing money, and the closest thing to it is agricultural land.
2.The wisdom of the Zakat legislation, which is the
recommendation and purification for the owners of money
themselves, the sympathy for the needy, and the contribution to
the protection of the religion of Islam, its state and the
dissemination of its call makes the obligation of Zakat to be the
first and the most precaution for the owners of money themselves,
so that they are purified and purified, and for the poor and the
needy and the state of Islam, so that they may be enriched. His
fork strengthens, and his word prevails.
Reason for disagreement:
The reason for the difference of jurists regarding the manner of
obligatory zakat on exploited goods is due to several things,
including:
The first matter: the disagreement regarding the significance
of some texts, such as the Almighty’s saying: "Take from their
money as alms" Is it general in which I want the particular, or is it
general for the general?
The second matter: Is the reason for the obligation of zakat to
be growth or devotion?
The third matter: Is the basic principle that zakat is obligatory
on money except what is excluded, or is the principle that zakat is
not obligatory except in what the text has mentioned?
 Examples:
As we said before, there is no zakat on fixed Asset in its own, but
Zakat is due on their revenue only if they reach the nisab and
expenses and debts are deducted.
- steps to determine the base of zakat
and calculate its amount:
1. The base: where the total revenue is determined at the end of
the year.
2. subtract expenses for obtaining revenues, debts and the needs
of the payer.
3. The result is the base of zakat.
4. compare the base with the nisab, which is 85 gram of gold, if
the base reached the nisab, it is multiplied by 2.5% to find out the
amount of zakat.
 Example:
A person owns buses to transport passengers and goods, and his
revenues and expenses during the years (1437) were as follows:
1. Passengers transport revenue = 400,000$
2. Goods transport revenue = $600,000.
3. Fuel and oil expenses = $100,000.
4. Licenses, forms and fees = $35,000.
5. Driver's wages = $140,000.
6. Building rent = $45000.
If you know that:
1. The cost of purchasing buses is 1,200,000$ and the
replacement value is 1,500,000$ and it is depreciated at a rate
of %10.
2. He has a debt of $ 50,000.
3.The cost of his needs is estimated at 70,000$
Required:
Determining the base of zakat and the amount of zakat.
Solution:
1. Determining revenue at the end of the year :
Passengers transport revenue + goods transport revenue
400,000 + 600,000 = 1,000,000
2. subtract expenses from revenues
1,000,000 - 470,000 = 530,000
Expenses = 100,000 + 35,000 + 140,000 + 45,000 +
(1,500,000 × 10%) = $470,000
3. subtracting debts and needs from net income
530,000 - 120,000 = $ 410000
- Debts and needs = 50,000 + 70,000 = $120,000.
So, the base of zakat =$410,000.
And since the base of zakat has reaches the nisab, then he has to
pay zakat.
So the amount of zakat = 410,000×%2.5 = $10250
More examples:
Examples of activities that fall within the
scope of exploits include:
)1( The activity of leasing fixed assets, such as: leasing real
estate, cars, planes and ships.
)2( The activity of raising cattle for the production of milk, wool,
and meat.
)3( The activity of bee farms, poultry, fish and the like.
 Another example of calculating Zakat:
This is information of a hostel
First: revenues:
1. Rent of visitors rooms = 1,500,000
2. Revenues of meals and drinks = 500,000
3. Revenues of rent the shops = 300,000
4. Revenues of rent the rooms/halls = 525,000
5. Revenues of trying and cleaning =100,000
6. Revenues of faxes and internationals phones = 50,000
7. Others revenues = 25,000
Second: expenses:
1. Expenses of service the building = 175,000
2. Expenses of salaries and wages and rewards = 250,000
3. Expenses of purchasing foods and drinks = 325,000
4. Expenses of electricity = 250,000
5. The general expenses = 75,000
6. Judicial expenses =15,000
7. Other expenses = 10,000
Solution:
Total revenues
=1500,000+500,000+525,000+300,00+100,000+50,000+25,000=
3000000
Total expenses
=175,000+250,000+325,000+250,000+75,000+15,000+10,000=1
100,000
So the basis of zakat = 3000,000-1100000=1900,000
And since the base of zakat has reaches the nisab, then he has to
pay zakat.
So the amount of zakat = 1900,000×%2.5=47500.
Second part: Zakat on crops and fruits
Introduction:
Lord Almighty, give the earth for germination and cultivation,
and ease the descent of water from the sky or its flow in rivers
and the like to complete the processes of germination and
cultivation. Paying zakat on crops and fruits is considered the first
manifestation of practical thanksgiving to God Almighty for this
blessing. This chapter is concerned with studying the various
aspects of zakat on crops and fruits, in terms of its concept,
evidence of its obligation, time of its obligation, quorum, and
procedures for calculating it, in addition to a simplified model for
its calculation.
Definition:
The concept and scope of zakat on crops and fruits: What is
meant by zakatable crops and fruits - according to the opinion of
the public - is all that is grown from the land. That is, what comes
out of crops and fruits intended to be cultivated to invest the land.
This is confirmed by the general texts in the Noble Qur'an and the
honourable Sunnah, and there is no doubt that this trend is
consistent with the wisdom of zakat legislation, as it is not wise to
impose zakat on some crops without others, or some fruits
without others. We also make it clear that every plant that comes
out of the land without human intervention in its cultivation, such
as weeds and firewood, is not subject to zakat unless it is intended
for trade, and in this case zakat is paid for trade.
Conditions should exist for obligating zakat upon crops
and fruits:
Zakat is obligatory on grains and fruits when the goodness of the
and the zakat on the grain is after it has been purified, and the
fruit is after it has dried; Because it is complete, ready to save,
and a year is not required for zakat, as it is obligatory in grain and
fruits when they are good; That is, by its redness or yellowing,
even if it is damaged without his fault; He does not have to pay
zakat on them, just as vegetables and fruits are not zakatable
unless they are prepared for trade, so one-fourth of their value is
given out, on the condition that one year has passed and the
quorum is reached.
- If the grains and fruits are irrigated with rain water, torrential
rain, or rivers; one-tenth must be paid in it, and if it is irrigated
with water that involves cost and hardship, then half one-tenth
must be paid in it.
This is according to the method of irrigation, even if it is watered
equally.
Sometimes in the rain and sometimes in other things that involve
cost and hardship at other times, so the zakat is to be paid out of it
by three-fourths of a tenth, and in the case of ignorance of the
amount of watering; He pays one-tithe as a precaution, and the
quorum for crops and fruits is five was:
1. Islam: it is not accepted from the infidel.
2. Freedom:
it is not obligatory upon the slave; Because he does not possess –
and we note that slavery has been abolished by Islam, so you will
not find it in our time.
3. Full ownership:
It means that the money is owned by its owner.
4.Growth:
It means that money grows and increases in action or is capable of
increasing, such as the cattle that breed, the crops that bear fruit,
the trade that increases, and the money that accepts growth.
5. Credit for the basic needs:
food, drink, clothing and housing, and alimony for the wife and
children, and for those who are obligated to spend on them.
6. Al-Hawl:
It means that possession of the nisab passes in a Hijri year, and
the evidence is his saying, may God’s prayers and peace be upon
him: (There is no zakat on money until a year has passed over it)
[Narrated by Abu Dawood, With the exception of crops and
fruits, because of the Almighty’s saying: {And give their due on
the day of its harvest}
Also, the crops and fruits should be in what a person grow As for
what grows by himself, there is no zakat on it.
7. That it be sustenance:
(that is, what is nourished by it and consuming it).
8. savings:
(it is good for saving so that it does not spoil if it is saved), and
that comes out with that which is not suitable for saving and for
food, such as peaches, pomegranates, figs, almonds, walnuts,
apples and apricots, as well as what one eats in poverty, such as
bitter melon, gasoil, cumin, black seed, fennel, pepper and
linseed…
9. It must be the quorum of one sex, and does not include one sex
to another, such as adding wheat to barley
10. Nisab possession: The nisab is the amount that the
legislator has arranged for the obligation of zakat on its
attainment. Whoever does not own something like a poor person
does not have to do anything, and whoever owns something that
is less than the quorum, there is nothing on him, and the quorum
varies from money to money.
11. When to pay zakat on agricultural crops: The year is
not taken into account in the zakat of crops, but the Season and
the crop are taken into account, because the Almighty said: “And
he gave his right on the day of his Harvest.”
If the land produces more than one crop in a year, the owner must
pay zakat on each crop.
 The opinions of the jurists on zakat on crops and
Fruits:
- Hanafi: they do not require eligibility; Like puberty and
intellect, they do not obligate zakat on the money of the boy and
the insane except for what came out of the land, and they stipulate
Islam; Zakat is not obligatory on a non-Muslim; Because it is a
form of worship, it is also one of its conditions that must muslim
only pay it and zakat is not obligatory according to the Hanafis on
the Kharajite land.
- Shafi’is: The Shaafa’is stipulated that the outside be from what
can be saved, and they do not have zakat on vegetables,
- The Malikis: stipulated that what comes out of grains, and they
required zakat on dates, raisins, and olives from fruits, and they
do not have zakat on fruits such as pomegranates or vegetables.
- The Hanbalis: stipulated that the outside be able to save and
stay, and that they do not have zakat on fruits or vegetables, as
well as reaching the nisab, which is five wasps after it has been
filtered in love, and dried in the fruit, and that the quorum should
be owned by the free Muslim when zakat is obligatory, and the
fruit is also contained one year over some of them if they are of
the same sex to complete the quorum, such as types of dates. The
jurists also stipulated that the zakat money be calculated from
them after taking out the fixed assets that are used to serve the
fruits.
Like agricultural devices and equipment, there is no zakat on
them, and zakat is on crops and fruits after harvesting.
Zakat duties:
1. Zakat is obligatory on the owner of the cultivation, whether he
is the owner of the land, or he has cultivated it with an acceptable
transaction; such as rent, gift, or other unauthorized transaction;
as he is a usurper of the land, but if there is a female farmer
between the owner of the land and the owner of the cultivation;
Each of them took his share, then the zakat was taken out for each
of them.
2. Zakat is due on crops and fruits for each of the types for which
Zakat is due separately if it is completed by five wasqs. Dates
should not be combined with raisins, nor wheat with barley.
Some of it to each other in estimating the quorum.
3. Zakat is due if the same product completes five wasqs, whether
it is planted in one place, or in two separate places, no matter how
far apart they are, as long as the total of one item reaches the
nisab for the same person.
Likewise, the crops of one year are added to each other in order to
complete the quorum, whether the time of its planting is agreed
upon or differs, so whatever was in the summer is added to what
was in the spring, and so on.
4. What the farmer spends for plowing, harvesting, gathering,
threshing, and so on, is it waived from zakat or not?
What was proven according to al-Bayhaqi and Ibn Abi Shaybah
on the authority of Jaber bin Zaid, on the authority of Ibn Abbas
and Ibn Umar that a man borrows and spends on his fruit and on
his family, he said: Ibn Omar said: He starts with what he
borrowed and makes up for it, and pays zakat on what is left, he
said: Ibn Abbas said: he spends what he spends on the fruit, then
pays zakat on what remains.
The meaning of this is that Ibn Abbas thinks that he should spend
what he spent on his crops only, and he does not count what he
spent on his family.
As for Ibn Umar, he believes that he spends what he spent on his
crops and his family.
This is if he owes a debt, but if he spends from his money, and he
does not owe a debt, then it seems that nothing is waived from
him, and this is the view of Malik, Al-Shafi’I and Abu Hanifa.
5. The owner of the crops in zakat does not count what he and his
family have eaten, or fallen, so that birds or livestock eat it, or
that the weak take it, or that it is given as alms at the time of
harvest.
6. Ibn Taymiyyah said: “It is not obligatory for the owner of the
money to take out from the source of the money, rather he who
had gold or silver or a merchandise offer, or who had grain or
fruit in which the tithe was obligatory, or for livestock for which
the zakat is due, and took out the amount of the obligation
stipulated otherwise. The money is sufficient for him.
7. Ibn Qudamah said: “If half of the year is irrigated at a cost and
half of it is irrigated at no cost, then it is three-fourths of a tenth.
8. If a man has two walls – that is: two orchards – one irrigated
one with provisions and the other without provisions, he should
add the yield of one to the other to complete the quorum, and take
out from the one irrigated without provisions one tenth, and from
the other half a tenth.
9. There is no shortening in the nisab of grains and fruits, but
whatever exceeds the nisab, he is taken out of it by arithmetic, so
a tenth of all that he has is taken out other than cattle; as the
number of livestock increases, it is not counted until the number
after it is complete. See what has been given of zakat on
livestock.
10. And if he is obligated ten times, then another ten for the same
fruits is not obligatory for him, and if a year has passed on him,
and if the love remains with him more than a year and not less
than the nisab, then he does not have to pay the zakat again… If
he buys something of that for trade, it has become an occasion in
which the trade zakat is due if one year has passed.
11. If a river or canals are dug, Ibn Qudamah stated in “AlMughni” and Al-Rafi’I in “Al-Sharh Al-Kabeer” that digging
rivers and canals does not affect the decrease in zakat.
Al-Khattabi said: “If there is no more provision in it than the
provisions of the first digging, and its scavenging at times, then
its path is the river’s path, and the river is the obligatory tithe.
The wells from which he is drained by al-Sawani in the latter case
half a tenth is required.
12_ Ibn Qudamah said: “It is correct for the owner to dispose of
the nisab before and after the gift by selling, giving and other
things. On the one who bought it and if he bought the fruit before
its goodness became apparent, then its goodness appeared in the
hands of the purchaser in a correct manner, such as if he bought a
fruitful date palm, or a fruit was given to him before its goodness
became apparent, so its goodness appeared in the hands of the
purchaser or the giver… Charity is upon him; because the reason
for the obligation is found in his possession.
13. Ibn Uthaymeen said: “If a man is told: Reap this crop with a
third, and he harvests it with a third, then he does not have to pay
zakat on the third, because he did not own it when zakat became
due, but he owned it after that and what is meant is even if this
third amounted to five wasqs.
 Evidence of the obligation of zakat on crops:
- From Quran:
God Almighty said: “oho who created the gardens Marroucat and
non Marroucat and palm trees and planting different fruit, olives
and pomegranates similar and dissimilar eat of the fruit if the fruit
and pay the right day harvest and waste not by love Almosrovin”
َّ ‫ت َوالنَّ ْخ َل َو‬
ٍ ‫ت َو َغي َْر َم ْع ُروشَا‬
ٍ ‫ت َّم ْع ُروشَا‬
ٍ ‫﴿و ُه َو الَّذِي أَنشَأ َ َجنَّا‬
‫ع‬
َ ‫الز ْر‬
َ : ‫قال هللا تعالى‬
َّ ‫ُم ْخت َ ِلفًا أ ُ ُكلُهُ َو‬
ُ‫الر َّمانَ ُمتَشَا ِب ًها َو َغي َْر ُمتَشَا ِب ٍه ُكلُواْ ِمن ث َ َم ِر ِه ِإذَا أَثْ َم َر َوآت ُواْ َحقَّه‬
ُّ ‫الز ْيتُونَ َو‬
﴾ َ‫صا ِد ِه َوالَ تُس ِْرفُواْ ِإنَّهُ الَ ي ُِحبُّ ْال ُمس ِْرفِين‬
َ ‫َي ْو َم َح‬
Shafei said: This indicates that, but Make zakat on crops.
Mawardi said: origin in the necessity of Zakat in the fruits book
and Sunnah and the consensus, either the book quoted above,
says: “oh you who believe! Spend of the good things (legally)
earned and which brought us out to you from the earth, nor
Timmwa malignant than you spend and you are not Bakhve but
Ngamadoa in it and know that God is rich Hamid”
َ ‫ ﴿يَا أَيُّ َها الَّذِينَ آ َمنُواْ أَن ِفقُواْ ِمن‬:‫فقوله تعالى‬
َ‫س ْبت ُ ْم َو ِم َّما أَ ْخ َر ْجنَا لَ ُكم ِ ِّمن‬
ِ ‫طيِِّبَا‬
َ ‫ت َما َك‬
َ ِ‫ض َوالَ تَيَ َّم ُمواْ ْال َخب‬
‫ّللا‬
ُ ‫آخذِي ِه إِالَّ أَن ت ُ ْغ ِم‬
ِ ِ‫يث ِم ْنهُ تُن ِفقُونَ َولَ ْستُم ب‬
ِ ‫األ َ ْر‬
َ ِّ ‫ضواْ فِي ِه َوا ْعلَ ُمواْ أ َ َّن‬
َ
﴾‫ي َح ِميد‬
ٌّ ِ‫غن‬
So it indicates that what is meant by alimony is the charity in
which it is forbidden to remove the evil, and if he does not want
the charity, it is permissible to take out the bad and the good for
it.
- From Sunnah:
And Abdullah bin Abbas “on the authority of Ali, may God be
pleased with him, and Musa bin Talha narrated it on the authority
of his father, Talha, that the Messenger of God, peace and
blessings be upon him, said: “There is no charity in vegetables”.
‫ عن علي رضي هللا عنه ورواه موسى بن طلحة عن أبيه طلحة أن‬: ‫وعبد هللا بن عباس‬
".‫ "ليس في الخضراوات صدقة‬: ‫رسول هللا صلي هللا عليه و سلم قال‬
And Aban narrated: “On the authority of Anas that the Messenger
of God, may God bless him and grant him peace, said: There is no
zakat on any of the vegetables”.
».‫ ليس في شيء من البقول زكاة‬:‫وروى أبان «عن أنس أن رسول هللا ﷺ قال‬
Al-Aswad narrated “on the authority of Aisha, may God be
pleased with her, that the Messenger of God, may God bless him
and grant him peace, said: “There is no zakat on what the earth
grows of vegetables”.
‫ "ليس فيما أنبتت‬: ‫ عن عائشة رضي هللا عنها أن رسول هللا ﷺ قال‬: ‫وروى األسود‬
".‫األرض من الخضراوات زكاة‬
Musa bin Talha narrated on the authority of Muadh bin Jabal that
the Messenger of Allah, peace and blessings be upon him, said:
“What the sky watered him; In it is the tenth and what is irrigated
with water or west; In it is half a tenth, and that is in dates, wheat,
barley and grains. As for melons, cucumbers and vegetables; So
he pardoned, may God pardon her”.
‫ ما سقته السماء؛‬: ‫ عن معاذ بن جبل أن رسول هللا ﷺ قال‬: ‫وروى موسى بن طلحة‬
‫ يكون ذلك في التمر‬،‫ففيه العشر وما سقي بنضح أو غرب ؛ ففيه نصف العشر‬
»‫ فأما البطيخ والقثاء والخضراوات؛ فعفو عفا هللا عنها‬،‫والحنطة والشعير والحبوب‬
And because it is a plant that is not often eaten, it necessitates that
ten days are not obligatory on it, such as grass and wood, the
evidence for the obligation of zakat on crops.
On the authority of Abdullah bin Omar, may God be pleased with
them both, that the Messenger of God, may God’s prayers and
peace be upon him, said: “Whatever is watered by the sky, rivers,
and springs, or it is rainy, one-tenth, and what is irrigated by
water, half a tenth”.
َّ ، ‫ي هللاُ عنهما‬
‫ " فيما‬: ‫هللا صلَّى هللا عليه وسلَّم قال‬
ُ ‫بن‬
ِ ‫أن رسو َل‬
ِ ‫ع َم َر َر‬
ِ ‫عن عبد هللا‬
َ ‫ض‬
ُ
‫صف‬
‫واألنهار‬
‫ت السما ُء‬
ِ ‫سق‬
ُ ‫ وما‬،‫ العُ ْش ُر‬،‫والعيون أو كان َعثَريًّا‬
ُ
ُ ‫ ِن‬،ِ‫س ِقي بالنَّضْح‬
". ‫شر‬
ِ ُ‫الع‬
On the authority of Jabir , may God be pleased with him, that he
heard the Prophet, may God’s prayers and peace be upon him, say
: “With regard to rivers and clouds, tithes are irrigated, and half a
tenth is irrigated with the tongue”.
‫األنهار‬
‫ت‬
‫عن‬
ِ َ‫سق‬
ُ
ِ ‫جابر َر‬
َ ‫ "فيما‬:‫ي صلَّى هللا عليه وسلَّم يقول‬
َ ‫ أنَّه‬،‫ي هللاُ عنه‬
ٍ
َّ ‫س ِم َع النب‬
َ ‫ض‬
".‫شر‬
َّ ‫ي بال‬
ُ ‫ وفيما‬،‫شور‬
ُ ُ‫ الع‬،‫والغَي ُم‬
ُ ‫ساني ِة ِن‬
ِ ُ‫صف الع‬
َ ‫س ِق‬
On the authority of Abu Humaid Al-Saadi – may God be pleased
with him – he said: We went with the Prophet – may God’s
prayers and peace be upon him – the battle of Tabuk, and when he
came to Wadi al-Qura, there was a woman in her garden, so the
Prophet – may God’s prayers and peace be upon him: “Be quiet.”
Peace be upon him – ten wasqs, and he said to her: “Count what
comes out of it”.
‫صلى هللا عليه وسلم‬- ‫ غزَ ْونا مع النبي‬: ‫عن أبي ُحميد الساعدي – رضي هللا عنه – قال‬
‫ فقال النبي – صلى هللا‬، ‫ فلما جاء وادي القرى إذا امرأة في حديقة لها‬، ‫تبوك‬
‫غزوة‬
َ
َّ ‫وخرص رسول‬
،‫ق‬
،))‫((اخرصوا‬
: ‫عليه وسلم‬
ُ
َ
ٍ ‫ عشَرة أوس‬-‫صلى هللا عليه وسلم‬- ‫ّللا‬
.))‫ ((أحصي ما يخرج منها‬: ‫فقال لها‬
On the authority of Aisha – may God be pleased with her – when
she mentions the case of Khaybar: “The Prophet – may God’s
prayers and peace be upon him – would send Abdullah bin
Rawahah to the Jews, and he would season them with date-palms
before they were eaten”.
‫صلى هللا عليه‬- ‫ "كان النبي‬:‫خيبر‬
َ‫وعن عائشة – رضي هللا عنها – وهي تذكر شأن‬
َ
‫ ف َي ْخ ُرص عليهم النخل حين يطيب قبل أن‬،َ‫ يبعث عبدهللا بن رواحة إلى يهود‬-‫وسلم‬
".‫يُؤكل منه‬
Unanimity
Transferring the consensus on the obligation of zakat on crops
and fruits in the sentence: Al-Mawardi, Ibn Hazm, Al-Kasani, and
Al-Nawawi.
Measurement:
Giving zakat on crops and fruits to the poor is out of gratitude for
the blessing, appreciating the helpless and strengthening him in
fulfilling the obligations, and as part of purifying the soul from
sins and purifying them, and all of this is necessary in the mind
and in Islamic law.
The crops and fruits for which zakat is due:
The people of knowledge are unanimously agreed that zakat is
obligatory in four categories:
(1) wheat and barley
(2) And dates and raisins
With the exception of these four categories, they differed into
several sayings, the most famous of which are: Zakat is not
obligatory with the exception of the four categories, which is the
saying of some.
(3) The Companions and a collection of the followers and a
narration on the authority of Imam Ahmad
The proponents of this statement cited evidence, including:
1 – His, peace and blessings of God be upon him, said: ((Do not
take charity except from these four items:
(barley, wheat, raisins, and dates)
The evidence is that the Messenger of God, may God bless him
and grant him peace, commanded that charity should not be taken
while
Zakat is only from these four types, which indicates that it is not
obligatory in anything other than these Items.
On the authority of Amr bin Shuaib, on the authority of his father,
on the authority of Abdullah bin Amr, that he said:
(1) Allah’s Messenger zakat on wheat, barley, dates and raisins
(2) They also inferred that there is no text or consensus other than
these four.
(3) It is limited to zakat
(4) Zakat is obligatory on grain, and there is no remaining fruit on
it.
The saying of my companion Abu Hanifa – may God have mercy
on them -, and this saying is in fact; it is attributed to the one who
stipulated saving, because he only saves his money and the
remaining fruit, and he used as evidence.
Those who hold this statement have evidence, including:
1. His, may God’s prayers and peace be upon him, said: ((There is
no charity in vegetables)).
The evidence is that vegetables have no fruit, and they are not
grains.
Zakat is obligatory on them, which indicates that Zakat is not
loved except on what has lasting fruits.
This evidence was discussed as in the third saying, because as
mentioned above, this saying is rejected
And its evidence is the saying and evidence of those who
stipulated savings.
2. And who is the evidence for them is his saying, may God’s
prayers and peace be upon him: ((Not less than five Waste for
charity).
The evidence is that kale can only be achieved in grains, and there
is no residual fruit.
It indicates that zakat is not obligatory in others.
This inference was discussed that what is meant by the hadith is
the nisab of trade money.
(1) The wasq is forty dirhams, so the value of the five was two
hundred dirhams.
It can be answered that this is contrary to the apparent meaning of
the hadith.
To get rid of:
-The reason for the disagreement between those who limit zakat
to the categories agreed upon and those who eexcluding it to other
categories is their difference in the connection of zakat to these
four categories
Is it her curse or a defect in it? Who said that her eyes are
obligatory?
He said to the reason except that it is obligatory for all the
categories that share this reason.
As for the reason for the disagreement between those who limit
the obligations to some types and those who excluding it to all
that the earth produces, it is opposed to analogy with the
generality of the term.
The general expression is the Almighty’s saying: ((And they
gave his right on the day of his harvest)), and his saying, may
God bless him and grant him peace.
The Prophet, peace and blessings be upon him, said: ((With the
sky irrigated, ten times, and what is irrigated with spuds, half a
tenth
As for the analogy, it is that what is meant by zakat is to pay the
family, and that is only
 zakat on commercial agricultural projects:
First: For agricultural projects that buy and sell agricultural
products, that is you trade in agricultural crops, buying and
selling. In fact, this is a trade from general trade, because what the
company owns of fruits and vegetables are offers a trade prepared
for sale in order to make a profit, so it is made like all other
business, and zakat is paid Zakat on merchandise, in whatever
category its trade, whether it is its trade with grains and fruits or
with fruits and vegetables, it is obligatory if the year has passed,
that these offers are made, added to cash, and then storage costs
are deducted from them and electricity, transportation, and what
remains of it comes out the amount of a quarter of a tenth, 5.2%,
which is obligatory to pay zakat on trade goods, and this applies
to marketing companies and agricultural products, which buy
crops from farmers and then sell them either from its affiliate
outlets or market it to other outlets some of the contemporaries
held that it is not paid zakat unless it is depleted and becomes
money but if the companies only trade in agricultural crops
without growing them,
(1) Zakat is obligatory on it in the coming years from those crops
when they are converted into cash.
(2) What appears to the researcher is that this saying has no
evidence for it, but rather when it is true that it is trade offers that
must be evaluated after one year has passed, and a quarter of their
value must be taken out rather, this saying does not even agree
with saying.
(3) without waiting for it to be converted into criticism
The Malikis who differentiate between the monopolist and the
manager in how to pay zakat on offering trade, for the monopolist
according to the Malikis does not pay zakat on trade goods unless
he sells them.
It is due for one year and from the price of the bids, and as for the
manager, he evaluates what he has offers, and he combines them
with what he has of cash and what he has of debt, and he pays
zakat on it a quarter and if we reflect on the reality of these
project.
(4) The ten if they reach the quorum, and that is every year
we found that what the Malikis meant by the monopolist did not
apply to it, but rather these they sell their crops on time,
especially as they are fruits and vegetables, and this applies
corruption quickly leads to it, so there is no way to make these
monopolists in any way
The second: projects that carry out the process of producing
agricultural crops, by growing it, and then selling it, these
agricultural projects are divided into two parts:
Pastor to L: Projects that plant varieties that the majority of
scholars agree that they should be paid zakat
Zakat al-Ashry – one-tenth or one-half of one-tithe – which are
the items that are eaten and saved.
He is surviving on it, in disagreement among them regarding the
reason that necessitates zakat on it, such as wheat.
Barley, dates, raisins and all other grains, these are zakat on
either one tenth or four
Half of it is due to the inclusion of authentic and explicit
evidence for this, and there is no reason to make them explicit
trade as the Sharia – as mentioned above – did not differentiate
between what is sown for consumption and what is sown for sale,
rather the rule of zakat is attached to the nisab, so when the grains
and fruits reach the quorum for zakat – a tenth or half of it – is
obligatory.
There is no difference between what is grown for consumption
and what is grown for sale, since the Shariah the obligatory zakat
on grains and fruits if they reach the nisab, which is five wasqs.
He did not differentiate between the intention of the farmers, but
rather attached the ruling to the quorum, as in his saying
(1) Not less than five wasqs of charity
For a second: Projects that cultivate varieties that are not praised
by the masses of scholars; such as vegetables, fruits, fodder and
alfalfa.
Contemporaries had different and different views regarding the
zakat of this section
Agricultural projects that produce these varieties, and the reason
for this difference is:
Their difference in the categories on which zakat is due, is due to
the reason for the disagreement in the aforementioned issue
between the people of knowledge and Abu Hanifa – may God
have mercy on them as these huge projects that generate huge
profits; of them what can only be produced fruits, vegetables and
fodder, which are items that are not appreciated by the public the
problem.
 Nisab for zakat on corps and fruits:
The nisab for zakat on corps and fruits is what the value of 653kg
of wheat is according to the hadith of the messenger of Allah
‘Peace and blessings be upon him’:
“It is not a camel’s zakat that is less than five awaqs, it is not what
is less than five awaqs of charity and it is not what is less than
five awaqs” Narrated by ‘Al-Bukhari’
Five awaqs are equivalent to their weight.
653kg of wheat and the like.
Accordingly, Zakat is not due on any of the crops and fruits until
its value reaches the value of 653kg of wheat.
The previous estimate is taken after drying, not before, with
regard to seeds and fruits that are likely to dry, such as dates,
grapes and after purification and purification from the peel in the
crops.
- The price of zakat on crops and fruits:
The amount of zakat on crops and fruits varies according to the
effort spent on irrigation as follows:
1. In the case of irrigation at no cost, irrigation with rain water,
springs or otherwise it shall be.
The duty is tenth or 10%.
2. In the case of irrigation by means of a cost; such as digging a
well, extracting water with a machine or purchasing water.
And the like, the required amount is half of the tenth or 5%.
3. IN the case of joint irrigation between the two previous types;
the required amount should be three.
Quarters of the ten or 7.5%.
The basis for that is the saying of the messenger of Allah, may
Allah bless and grant him peace, about what the sky and the eyes
watered it was a tenth ..and when it was watered with sprinkling;
half of the tenth.
 Zakat calculation for crops and fruits:
The statement
The value of the crop
The expenses of agriculture, except
for the cost of irrigation, provided that
it does not exceed one-third of the
value of the crop.
The amount
Partially
whole
XX
XX
Government fees
XX
Other expenses related to the crop
XX
Net worth of the crop
XXX
Settle:
Debt status if any
Zakat bowl of crops and fruits.
XX
XXX
Compared to the nisab, which is the value of 653kg of
wheat or the equivalent of so, if the container reaches the
quorum; the zakat is calculated as follows:
- Zakat amount:
In case if irrigating the land without cost:
pot × 10% = .... EGP
In case of combining irrigation: pot × 7.5% = ….. EGP
 Practical case on zakat on crops and fruits:
If it were assumed that a Muslim rented an agricultural land of ten
acres at a rental value of 600 pounds per acre and that the land
was planted with vegetables it was.
Revenue and cost data are as follows:
1. Revenue from the sale of vegetables
50,000 pounds
2. The value of what the owner of the plantation
consumed
1,000 pounds
3. The value of what the owner of the plantation
ratifies
500 pounds
4. The cost of planting seeds and fertilization
10,000 pounds
5. Debts owned by the transplant owner
4000 pounds
6. Irrigation costs during the period
3000 pounds
Assuming that the price of a kilo of wheat is 4 pounds and that the
land produced only this crop during the year, the list for
calculating zakat on crops and fruits for this crops shows as
follows:
The statement
The value of the crop
The amount
Partially
Vegetables sales revenue
whole
50,000
The cost of cultivation (provided that it
does not exceed one third)
10,000
The rental value of the land.
6,000
Debts owned by the lessee
4,000
20,000
Zakat pot for crops and fruits before
30,000
Deduct irrigation costs
3,000
Zakat pot for corps and fruits after deducting
irrigation costs
27,000
By comparing the container with the nisab (653kg× 4) = 2,612
pounds, it turns out that container has quorum is reached and the
Zakat is obligatory on the lessee and it’s calculated as follows:
- Zakat amount: 27,000 × 10% = 2,700 pounds
- Notes on the solutions:
(1) The ten ant is subject to zakat on crops and fruits, while the
owner is subjected to zakat on the expropriated goods which is
calculated on the net income at the rate of a quarter of a them.
(2) The sale proceeds did not include the value of what the owner
of the plantation consumed as well as the value of what believe it.
(3) If the lessee has another pant, its value will be added to the
value of this plantation.
Conclusion:
Praise be to God, by whose grace good deeds are completed, and
prayers and peace be upon our master, the Messenger of God, and
after:
These are the most important results that I have reached through
the research:
1- The term “exploitation” is a modern term and it refers to
money that is not intended for sale or trade, but rather its owners
benefit from its benefits.
2 - The obligation of zakat on the harvested crops only, not the
original, so that people do not turn away from investing in this
field.
3- For the zakat to be obligatory on the exploited property, it is
stipulated that the quorum must be reached, and that the quorum
must be greater than the original needs, debts, and the passing of a
Hijri year.
4- Defining zakat on crops and fruits and clarifying the types on
which zakat is due.
5- When does the nisab for zakat on crops and fruits reach, and
how much is it?
‫‪Names of the participants:‬‬
‫‪ .1‬منه هللا محمد محمود مكي‬
‫‪ .2‬فاطمة باسم احمد حسن‬
‫‪ .3‬سميرة عبد الوهاب محمد عبد الوهاب‬
‫‪ .4‬اسماء عبد الكريم حسن‬
‫‪ .5‬نور السيد احمد شحوت احمد‬
‫‪ .6‬االء هشام فوزي علي‬