What is the ruling on land that is prepared for purposes other than trade?

Question : The questioner says: A man has a piece of land that he bought four years ago, and he did not prepare it for trade. Is there zakah on it?

Answer : If a person has a piece of land that he bought for purposes other than trade, he owes no zakah on it. This is because land, tools, cars, furniture, utensils, and other such items are not subject to zakah until a person intends them for trade. So this land that he bought, he owes no zakah on it until he prepares it for trade. If he prepares it for trade and earning, it becomes obligatory for him to pay its zakah.