How is Zakat on agricultural output (wheat) calculated between the landowner, the farmer, and the harvester, if the land is leased for a percentage of the produce, and harvesting costs are sometimes paid from the produce?

The aforementioned contract is a sharecropping (Muzara'ah) contract, which is permissible according to the majority of scholars. Its meaning is: to give land to someone to cultivate and work on it, with the produce being shared between them. Both the worker and the landowner must pay zakat (definition) on their respective shares if it reaches the nisab (definition), which is five wasaq. The expenses and costs of cultivation, such as harvesting wages, are not deducted from the amount subject to zakat according to the majority of jurists; rather, they are entirely from the owner's net wealth.