How is the zakat calculated for wages received from agricultural land distributed among heirs, given that the money is distributed without deducting zakat from it, and it is assumed that each heir will pay zakat from their share?

Zakat is obligatory on wheat and barley if the share of each partner reaches the nisab, even if by combining one with the other. The amount of zakat is one-tenth if irrigation is without cost, and half of one-tenth if it is with cost, and three-quarters of one-tenth if irrigation is by both (with and without cost) equally. As for the rent from leasing land, zakat becomes obligatory on it if the share of each partner reaches the nisab on its own or when combined with other assets, and a full year has passed on it.