Is zakat obligatory on inherited lands designated for sale, knowing that it was not possible to sell them or pay zakat on them until now?

According to the majority of scholars, zakat is not obligatory on the value of inherited land until it is sold and a hawl (lunar year) has passed on its value, provided that the share of one of the heirs reaches the nisab (minimum threshold) when combined with their other money. The majority of scholars stipulated, for trade goods to be subject to zakat, that they must enter a person's possession by their choice or through a contract of exchange, with the intention of trade at the time of acquisition.

There is another opinion that an عرض (trade good) becomes subject to trade simply by the intention, and this is the opinion of Al-Karabisi from the Shafi'i school and a narration from Ahmad chosen by Ibn Uthaymeen. If one adopts this opinion, zakat becomes obligatory for the past years after the intention of trade is formed. However, if the intention is not present or not firm, zakat is not obligatory.