Zakat is liable on wheat and barley when they can be called ‘wheat’ and ‘barley’; zakat on raisins is obligatory when they are grapes; and zakat is liable on dates when Arabs call them ‘tamr’ [dry dates]. However, the time for determining their niṣāb is when they are dry; the time for giving zakat on wheat and barley is when the grain is threshed and separated from the chaff; and the time for giving zakat on dates and raisins is when they are picked.
Therefore, if from this time onwards one delays giving zakat without having a legitimate excuse (ʿudhr), and there are persons entitled (mustaḥiqqūn) to receive zakat, and the item perishes, then the owner is responsible (ḍāmin) for it.