Should One Pay ‘Ushr For Perished Products?

Should one pay ‘ushr for perished products?

‘Ushr for the product must be given after harvesting. The farmer whose products are destroyed on the field before harvesting is not subject to pay zakat/‘ushr. However, one is subject to give zakat for the products even if it is destroyed after harvesting (Ibn Abidin, Radd al-Muhtar, III, 273). As a matter of fact Allah (swt) says, “Eat of their fruit in their season, but render the dues that are proper on the day that the harvest is gathered.” (An’am, 6/141)

Source: Presidency Of Religious Affairs The Turkey, High Board of Religious Affairs FATWA