According to Syafi'i madhhab zakat plants should be given in the form of goods as given in the form of rice, animals and others except zakat merchandise it must be given in the form of qimah (currency). According to Hanafi madhab zakat plants, animals, gold, and silver can be given in the form of its value. Example; rice field produces 10 tons then zakat is allowed in the form of rice price of 1 ton (10%) Note: Please note that the meaning of qimah (value or currency) in Hanafi madhhab is the value of the goods that should be issued, not from the sale value of the goods. Example: When entering the rice harvest season sold with the system slashed at a price of Rp. 10.000.000 rupiah for example. And after the harvest issued 15 tons of grain worth Rp. 15.000.000 (per ton Rp.1.000.000) then issued is the value of 10% its 15 tons = 1.5 tons = Rp. 1.500.000 instead of 10% of 10,000,000 sales price. The obligatory to issue zakat plants are people who have seeds or people who have the plant before it looks good (buduw as shalah), for that, the rice fields are cultivated to other people with profit-sharing system is obliged to issue zakat is that have seeds of plants in the fields the. If those who have the seeds are the tenants of the rice field, then the burden of zakat borne by the tiller, and vice versa. Similarly, as above, zakat fitrah ie; according to the Hanafi madhhab may be given in the value of wheat flour weighing 2.7 kg. Meanwhile, according to Maliki madhhab may be given in the form of value (rice 2.7 kg) but the law makruh.
