The Meccan Revelations: Page 555 from Volume One

From this point of view is their difference regarding the zakat on fruits.

The basic hermitage. Some say that there is zakat on it, and there are those who say that there is no zakat on it. Some people differentiated between it being a hermitage for the poor, so there is no zakat on it, and it being established on a specific people, so zakat is obligatory on it, and with the obligation of zakat, I say it was. On those who were appointed or not, and if they were appointed by people, they must pay zakat, and if they were not appointed, the ruler must take zakat from them by virtue of agency.

Considering the internal in that

Fruit is the work of man. The person obligated and the work may be sincere to God, such as prayer, fasting, and the like, and it may be due to others, such as zakat, except that it is lawful, such as when a person does a work and says, “This is for God, but for your faces, so it is for your faces,” or “I have no money but God and you . ” The