Ruling on placing money in a piece of land without paying its zakah

Question:
Is it permissible for one who has capital to place it in a piece of land without paying its zakah?

Answer:
If the capital has been possessed for a full lunar year, its zakah is due. If he places it in land before the lunar year has elapsed, intending to make it a residence or to build a structure on it for rental, there is no zakah on the land itself. However, if he rents out what he has built on it, he must pay zakah on the rental income once a lunar year has passed over it. If he intends to sell the land, meaning he bought it for trade, he must pay zakah on it as trade goods once a lunar year has passed. The capital he used to buy it is also subject to the lunar year; he pays zakah on it if it was for trade, i.e., for sale. But if he bought the land to build a residence on it, there is no zakah on it. Or if he bought it to establish a shop for rental, there is no zakah on it, but he must pay zakah on the rent once a lunar year has passed over it.
Q: If he does not find the amount for zakah, is it permissible for him to borrow the zakah?
The Shaykh: It remains a debt in his liability until he pays the zakah. If he borrows and pays the zakah, there is no harm in that.