Is it permissible to deduct the rental value of agricultural land from the Zakat on crops?

Allah Almighty has made the zakat on crops obligatory for the owner of the crop, whether the land is his property or he is renting it. The majority of scholars hold that the zakat is due from the tenant of the land, not its owner, and that the costs of cultivating, plowing, and harvesting are not deducted from the yield; rather, the zakat is due on all that comes forth from the earth. This opinion is the most probable, due to the generality of the noble verse, and it is the view of most of the people of knowledge.