Is Zakat obligatory on three plots of land that were gifted and purchased with the intention of selling them and buying a residential plot with their price, while allocating the surplus to contribute to the construction of the dwelling?

Zakat is obligatory on lands prepared for sale and purchase, as they are trade goods, due to the generality of the evidence for the obligation of zakat, such as the Almighty's saying: "Take, [O, Muhammad], from their wealth a charity by which you purify them and cause them increase." And the Messenger of Allah, peace and blessings be upon him, commanded us to give charity from what we prepare for sale. As for land prepared for building, there is no zakat on it, even if it is sold to replace it, because its origin is residential land.