Is zakat obligatory on leased items such as land, apartments, and gold, and is the lessee considered their owner throughout the lease period, or is zakat incumbent upon the lessor?

The rented property belongs to the lessor, and the lessee only owns its usufruct. Zakat (definition) is not obligatory on the value of the rented property, but rather on its income if it reaches the nisab (definition) and a year has passed over it. However, if the rented item is gold, Zakat is obligatory on its substance and its income for the lessor. The rented property is a trust in the hand of the lessee, so he is not liable for its damage or loss except in cases of transgression or negligence.