Is it necessary to pay the ‘ushr (tithe) on agricultural products that are destroyed?

The ‘ushr (tithe) on agricultural products becomes obligatory after the harvest. As Almighty Allah says, “Give its due (zakat and charity) on the day of its harvest.” (al-An‘am, 6/141)

If the crop is destroyed in the field before it is harvested, the farmer is not required to pay zakat/‘ushr. Likewise, if the product is lost after the harvest due to circumstances beyond one’s control, such as theft, loss, or seizure, ‘ushr is not required. However, if the product is lost due to negligence on the part of the producer after the harvest, then the ‘ushr must be paid. (Ibn Abidin, Radd al-Muhtar, 2/331)

Source: T.C. Diyanet İşleri Başkanlığı, Din İşleri Yüksek Kurulu