Fatwa's Insights - Worship

THE 78TH MEETING OF THE PERLIS STATE FATWA COMMITTEE / 2026

9 - 10 FEBRUARY 2026 / 21 - 22 SYAABAN 1447H

FATWA ON THE ASSESSMENT OF ZAKAT ON HARUMANIS MANGOES

a) Harvested Harumanis mangoes fall within the category of agricultural zakat. The minimum threshold (niṣāb) of zakat for Harumanis mangoes is 650kg. The niṣāb of zakat is calculated for Harumanis mangoes at the point when they are suitable for harvesting, and shall not be deferred pending the ripening process. The niṣāb of zakat for Harumanis mangoes is calculated by aggregating the total harvest throughout the entire season, encompassing all Harumanis orchards owned by the farmer regardless of their differing locations.

b) There is no objection to the orchard owner setting aside a small portion of the harvest to be given to family members and nearby neighbours without it being taken into account in the calculation of the zakat niṣāb; however, such portion shall not exceed one-third (1/3) of the total harvest, as it falls within the category of apparent wealth — assets whose yield is visible to the surrounding community.

c) Taking into account the nature of Harumanis fruit which spoils easily after reaching maturity prior to being picked, fruits that are damaged after maturity are not included in the zakat calculation.

d) Harumanis orchard farmers may deduct the costs of Harumanis cultivation, which include fertilisers, pesticides, fruit wrappers, watering, workers’ wages, orchard maintenance costs, land rent, and taxes. In addition, full-time Harumanis farmers who work the Harumanis crop as their livelihood may deduct living expenses in the zakat calculation based on the had kifayah (reasonable subsistence level).

e) Taking into account the customary practice (ʿurf) of Harumanis orchard farmers, each Harumanis orchard requires proper management in terms of its irrigation. In the early stages of cultivation, Harumanis requires sufficient water for the growth of the trees in order to produce flower buds. However, if the trees are reliant solely upon rainwater without deliberate irrigation efforts, this may adversely affect the growth of the trees in producing flower buds. Furthermore, once the flower buds have reached a certain stage of development, rainfall may cause the flower buds to deteriorate and fall. Therefore, based upon the aforementioned circumstances, the rate of zakat for Harumanis mangoes is five percent (5%).

PRESENCE AND APPROVAL BY:

1. Sahibus Samahah Professor Dato' Arif Perkasa Dr. Mohd Asri bin Zainul Abidin
2. Sahibul Fadhilah Ustaz Tajul Urus bin Abdul Halim
3. Sahibul Fadhilah Professor Dr. Muhamad Rozaimi bin Ramle
4. Sahibul Fadhilah Professor Dr. Basri bin Ibrahim
5. Sahibul Fadhilah Professor Dr. Azman bin Mohd Noor
6. Sahibul Fadhilah Assoc. Prof. Dr. Mohd Akram bin Dato' Dahaman @ Dahlan
7. Sahibul Fadhilah Dr. Hj. Zaharuddin bin Hj. Abdul Rahman
8. Sahibul Fadhilah Assoc. Prof. Dr. Ahmad Wifaq bin Mokhtar
9. Sahibul Fadhilah Dr. Ahmad Sufian bin Che Abdullah
10. Sahibul Fadhilah Ustaz Syed Abu Bakar bin Syed Kamal Bharin
11. Sahibul Fadhilah K.H. Dr. Zaitun bin Rasmin
12. Sahibul Fadhilah Dr. Muhammad Lukman bin Mat Sin
13. Sahibul Fadhilah Ustaz Burhanudin bin Lokman
14. Sahibul Fadhilah Dr. Muhammad Luthfi bin Mohammad Masruh
15. Al-Fadhil Ustaz Muhammad Khidhir bin Abdul Ghani – Secretary

Endorsed at the Meeting of the Council of Islamic Religion and Malay Customs of Perlis No. 2/2026 on 12 March 2026.