How is zakat paid on a plot of land that has been held for a full year and on which zakat has become due as a trade asset, knowing that the owner possesses very little cash?

Zakat (definition) is obligatory on trade goods according to the Quran and Sunnah (definition). Among the evidence from the Quran is the general statement of Allah the Almighty: "Spend from the good things you have earned," and Mujahid said that this refers to trade. As for the Sunnah, it is what Abu Dawud narrated from Samurah ibn Jundab (may Allah be pleased with him) that the Messenger of Allah (peace and blessings be upon him) "used to command us to give charity from what we prepared for sale." This hadith (definition) has been classified as hasan (definition) (good) by some scholars and relied upon by the scholars of the Permanent Committee for Issuing Fatwas.

Therefore, land prepared for trade is subject to Zakat if it reaches the nisab (definition) (minimum threshold) and a hawl (one lunar year) passes over it. The land is appraised at the end of the hawl, and Zakat is paid at a rate of one-quarter of one-tenth (2.5%). If there is no money to pay the Zakat, it becomes a debt that must be settled when money becomes available, or upon selling the land, for all previous years.