Does zakat on money become waived if procedures for purchasing a plot of land begin before the hawl (one year) is due, with the possibility of these procedures continuing beyond the hawl's due date, and what are the implications of this, such as the money being considered like a debt after the initiation of the purchase process?

If the land sale contract was concluded with offer and acceptance, and separation occurred, then the contract becomes binding and the price becomes a debt owed by you.

If a year has passed on your wealth and you have no other money to pay the land price, it is permissible for you to deduct the amount of the debt from the zakat, and you pay zakat on the remainder if it reaches the nisab.

However, if the remainder is less than the nisab, or nothing remains after deducting the debt, then there is no zakat on the wealth.