Is Zakat obligatory on two sums of money, for which a full year has not passed concurrently on both, where one sum reached the Nisab and a full year has passed on it, while the other sum has not yet had a full year pass on it, knowing that land was purchased with the second sum?

If the initial capital falls below the nisab (definition) before a year has passed, then there is no zakat (definition) on it. However, if a year passes while it is at or above the nisab, zakat becomes obligatory. Newly acquired wealth (new money) is not combined with the initial capital for the purpose of the hawl (oneyear period); a new hawl begins for it. If you purchase land with the intention of trade, its value is assessed at the completion of the hawl from the time it was purchased, and you pay one-quarter of one-tenth (2.5%) of its value. But if you did not intend it for trade, then there is no zakat on it.