في قليل ما أخرجته الأرض وكثيره العشر
Translation: Ushr applies to both small and large qualifying harvests.
Qalil means a small quantity; kathir means a large one. Their pairing deliberately excludes a quantitative threshold under Abu Hanifah’s rule for qualifying produce.
A small crop does not escape the levy merely because it is small. This should not be confused with the annual nisab rules used for monetary wealth.