What is the ruling on zakat if the farming expenses consume the entire crop? Is it to be paid as a debt, or is it forfeited?

The majority of scholars hold that the expenses of cultivation and fruits are not to be deducted from the yield; rather, the entire yield is subject to zakat, and the expenses are paid from what remains. There is another opinion that permits their deduction, in which case if the remaining amount falls below the threshold, there is no zakat on it. However, the first opinion is more cautious. The zakat on grains and fruits becomes due on the produce itself, so it must be extracted and disbursed to the deserving recipients without any personal disposal of it. As for the value of the remaining expenses, it remains a debt upon the farmer. The ruling on zakat when debt is present is a matter of scholarly disagreement.