Is zakat due on the owner of agricultural land that is leased, or on its lessee, and is it due on the entire harvest or on what remains after paying the rent?

Firstly: If the landowner cultivates his land himself, the zakat is upon him. However, if he grants or lends it for another to cultivate, the zakat is upon the cultivator. As for leased land, the majority of scholars hold that the zakat is upon the lessee (the cultivator), which is the more preponderant opinion. The Hanafis dissented, believing it to be upon the owner, but they were refuted on the grounds that zakat is due on the produce, not on the land.

Secondly: Zakat on crops must be paid from the entire harvest if it reaches the nisab (five wasq, approximately 657 kg), and it is not permissible to deduct the land rent or any expenses incurred by the zakat payer on his land before paying zakat; for there is no text that waives Allah's due which He has ordained.