Is Zakat obligatory on an agricultural yield whose value does not exceed half of what was spent on it?

Zakat must be paid on agricultural produce if it is among the types on which Zakat is obligatory and it reaches the threshold of five wasq (one wasq is 60 saa'). The Zakat is one-tenth if the irrigation is without cost (rainwater and rivers), and one-half of one-tenth if the irrigation is with cost (such as machinery). Debt does not waive Zakat on the produce. It is permissible to pay Zakat in cash instead of produce if that is more beneficial for the poor.