How is an inheritance of houses, agricultural lands, and their produce divided, is zakat obligatory upon it, how is it discharged, and who will discharge it?

The financial liability transfers upon the death of the inheritor to their heirs. The hawl (one lunar year) for the inherited wealth begins from the moment of the inheritor's death. Thus, zakat (definition) becomes due on the estate after one year has passed since the death, provided the heir's share reaches the nisab (definition) (minimum taxable amount). As for agricultural land, zakat is due on its produce on the day of harvest. The revenues from agricultural land are divided in the same manner as the inheritance. Zakat is to be paid from the total yield before division. As for houses, if they are for personal residence, there is no zakat on them. If they are for rent, there is no zakat on the property itself, but zakat becomes due on its rental income if it reaches the nisab and one hawl has passed over it. If zakat has not been paid for the previous period, it must be paid for all past years.