The ruling on grain whose zakat has not been paid
Question
Most cultivators, when they gather in the grain — and the rule is that from every ten maunds (a unit of weight, ≈ 37 kg) of grain one maund of grain should be set aside as zakat — do not set this zakat aside. Can they perform some good deed from such property, such as the sacrifice (udhiya), ‘aqiqa or isal al-thawab (gifting reward) for a deceased person, or not? And if they can, what is the ruling according to the Shari‘a?
Answer
Whoever does not discharge a wajib is sinful, but the grain does not become haram because of it; using it is correct both for one’s own personal needs and in acts of worship.
Source: Fatawa Mahmudiyya
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