How to Calculate Zakah on Land Intended for Sale and Rental

Question:
First question: If I am the agent for one of the families, and they have authorized me in all matters regarding buying and selling, and paying out what is due in zakah, and they have land that they obtained from the government, and it has remained with them while they wait; either for water to become available so they can farm it, or for money to become available so they can develop it, or for a sale so they can sell it. It is known that those lands came to them without any consideration, and it did not occur to them that it was intended for trade, and they are wealthy enough that they do not need it. So is zakah obligatory on it or not; so that I may clear my conscience?
Second question: If I have lands intended for trade, and they have been with me for a long time without being sold, and I sometimes rent them out. Do I pay zakah on the whole of it as being intended for trade, or do I pay zakah on the available rent when the lunar year has passed?

Answer:
In the name of Allah, and praise is to Allah. The answer: As for the first land, there is no zakah on it; because its owners have not decided that it is for trade, and zakah is only obligatory in goods prepared for sale, as in the hadith of Samurah, who said: . It was narrated by Abu Dawud.
As for the other lands intended for trade that are sometimes rented out, there is zakah on them every year. They are appraised, and the zakah of the value is paid out according to the price at the time of appraisal. Likewise, the rent from them is subject to zakah following the original asset; due to the aforementioned hadith. And there is no zakah unless the lunar year has passed on the original asset.
As for the rent, if it is after the lunar year, then there is zakah on it. If it is before the lunar year of the original asset, and it is spent before the lunar year or it is lost, then there is no zakah on it.