I say, and with Allah's success: The Zakat of crops and fruits is given before deducting expenses and expenditures, not after; because Zakat is due on everything that the land produces. The farmer must account for what his land has produced in terms of crops and fruits, then he pays his Zakat (10)% or (5)% depending on the situation, and this should be done before deducting expenses and expenditures related to harvesting, plowing, and other necessities for planting. And Allah knows best.