What is the ruling on the Zakat of land that was sold after three years without a prior intention to sell, and after receiving the price?

Zakat is obligatory on trade goods that are actually prepared for trade. However, merely intending to sell a commodity – whether land or other – does not obligate Zakat on it, due to what Abu Dawud narrated from Samurah ibn Jundub – and even though some scholars deemed it weak, scholars have accepted it and Ibn Abd al-Barr improved its chain of narration – that the Prophet, peace and blessings be upon him, used to command the payment of charity from what is prepared for sale.

And due to Al-Bayhaqi's statement: "There is no Zakat on commodities except what is for trade," which is weak, but it is acted upon by most scholars.

Accordingly, there is no Zakat on the aforementioned land, unless a year has passed on its price in the questioner's possession, and it reaches the nisab by itself, or combined with other money or trade goods. At that point, Zakat becomes obligatory on it.