Does Zakat become due on the full value of the land or on the principal of the debt, if the creditor sells a piece of land that he had taken in settlement of his debt for double the price after five months?

If a person sells a debt owed to them by their debtor for a piece of land, this sale is valid and its rulings apply. If, upon acquiring the land, they intended it for trade, it becomes a trade asset, and its zakat becomes due when the original capital used to purchase the land completes its year (hawl). They should then appraise it and pay a quarter of a tenth (2.5%) of its value. If they sell it before the hawl, they should pay zakat on the remaining portion of its price when the hawl is completed, because trade profit follows the original capital, and its zakat becomes due when the original capital completes its hawl. So, zakat becomes due on the entire value of the land when it is due.