Should the amount paid to purchase a plot of land—which represents 50% of the total money and may be refunded later—be included in the wealth subject to Zakat?

Firstly: Whoever buys something for personal use before the zakat due date is not liable for zakat, unless this was a stratagem to evade zakat, in which case zakat becomes obligatory, and the stratagem will not benefit him, for Allah Almighty says: (Indeed, We have tried them as We tried the companions of the garden, when they swore to cut its fruit in the morning Without making exception Then a circling affliction from your Lord came down upon it while they were asleep And by morning it was like a reaped field) Al-Qalam 17-20.

Secondly: Whoever buys land with money for trade, the zakat year (hawl) is not interrupted. Rather, the land is appraised, and its value is subject to zakat, because zakat is obligatory on the value of trade goods, and their value is money, so the type is the same.

Thirdly: If you bought land for purposes other than trade, and what you paid was a down payment, and the money remained in your possession, then the sale has not yet been completed, and you are liable for zakat on the down payment.