What is the method for calculating zakat on two plots of land inherited by a woman, one designated for construction and the other for agriculture, and how is zakat calculated after their sale, and what zakat obligations fall upon the children if the mother gifts them the sale proceeds?

Zakat is not obligatory on inherited land sold after thirty years because it is not a trade commodity. Zakat is also not obligatory on land that has been sold. However, Zakat becomes obligatory on its price after one Hawl (lunar year) has passed, provided it reaches the Nisab (minimum threshold), and then one-quarter of one-tenth (2.5%) of it is to be given as Zakat.