The book "Issues and Rulings on Zakat for Land and Real Estate" by Dr. Abdulaziz bin Saad Al-Dughayther addresses jurisprudential issues related to Zakat on land and real estate. The book emphasizes the obligation of Zakat on properties intended for trade, even in the case of a market downturn, and it must be assessed when the lunar year (hawl) is completed. It also discusses Zakat on agricultural land and the crops that are subject to Zakat, noting that Zakat is obligatory for partners in real ...