As for what Ali ibn al-Hasan ibn Faddal narrated from his two brothers, from their father, from Abdullah ibn Bukayr, from some of our companions, from one of the two Imams عليه السلام, peace be upon them, who said: Imam عليه السلام said: “Regarding the zakat of land, when the Prophet صلى الله عليه وعلى آله وسلم, Allah’s سبحانه وتعالى blessings be upon him and his family, or the Imam عليه السلام, peace be upon him, leases it (qabbalaha) for half, or a third, or a quarter, then its zakat is upon him, And there is no zakat upon the one who accepts the lease (al-mutaqabbil), unless the owner of the land stipulates that the zakat is upon the one who accepts the lease. If he (the one who leases) stipulates it, then the zakat is upon them. And there is no zakat upon the people of the land today, except upon one in whose hand there is something from what the Messenger صلى الله عليه وعلى آله وسلم, Allah’s سبحانه وتعالى blessings be upon him and his family, granted as a land allotment.”