Definition of "Al-‘ushr"
Lit: One-tenth. Tech: A tax on the agricultural produce of land levied on the Muslims at the rate of 10 per cent if the land is irrigated by rainfall and at the rate of 5 per cent, if the land is irrigated artificially. ‘Ushr is not levied if there is no produce. It is also known as zakah al-’ard. The zakah is levied on movable property if it remains in one’s possession for one year, but the ‘ushr is payable on each crop. The ‘ushr is payable on the produce of the land even if the owner is a minor or a lunatic. The ownership of land is not a condition for ‘ushr because it is payable on waqf lands as well as on the produce of the land being tilled under a contract of muzar‘ah. It is levied on the gross produce. The cost of the produce is not set off from the produce for assessment of the ‘ushr. The ‘ushr revenues are usually spent on those accounts on which the zakah is spent. See also al-zakah.