Does zakat become obligatory on three tons of barley, given that four tons were received for cultivation and return to the state, and any surplus is mine, and that rainfall was scarce, resulting in only three tons?

Scholars have differed concerning the zakat on apparent wealth (crops and livestock): does debt prevent its obligation or not? The majority of scholars hold that debt does not prevent its obligation. This is because the obligation of zakat on it is more emphasized, and because the collector (of zakat) undertakes to take zakat from it and does not inquire about the owner's debt. On the other hand, others believe that debt prevents the obligation of zakat on all wealth, both apparent and hidden, because it is one of the two types of zakat, and because the debtor is in need. The more cautious approach is to pay the zakat, and this is the view of the majority of scholars.