Is zakat due on land that has been possessed but whose purchase procedures from the state have not yet been completed, and is the money earned from selling a portion of it permissible to be used before the purchase is finalized?

Placing one's hand on barren land does not constitute legal ownership except through revitalization (iḥyāʾ) or a grant (iqṭāʿ) from the ruler. If the seller acquired ownership of the land through revitalization or a grant, and an agreement was reached on the price and area, it becomes the property of the buyer to dispose of, and the remaining procedures for documentation do not depend on the validity of the sale. There is no zakat on land unless it was purchased with the intention of trade; otherwise, zakat becomes obligatory on its value upon the completion of a hawl (lunar year). If the seller does not legally own the land, the sale is invalid and is considered a relinquishment from him. The buyer can then acquire ownership through revitalization or through the state, and it is not permissible to sell it before that.