[One Whose Plots Do Not Yield Enough for His Needs]

Answer—and Allah is the Granter of success: It is mentioned in the marginalia of Sharḥ al-Azhār, citing al-Murtaḍā and Abū Ṭālib, as follows: “Whoever’s land-yield does not suffice him for a year—even if, when appraised, it amounts to a nisab—zakat is lawful for him, for he is poor, and the capital value carries no weight.”
This is also related from Imām Aḥmad b. al-Ḥusayn, al-Manṣūr bi-llāh, and the jurist Yaḥyā, and our Imām al-Mutawakkil ʿalā Allāh strengthened it; it was transmitted from him by Judge Aḥmad b. Ṣāliḥ b. Abī al-Rijāl. End of citation.
I say: Selling off plots, in the customary view of many people, is among those actions for which a person is reproached, and by which he exposes himself to blame, belittlement, and contempt. Since Allah—Exalted is He—dislikes that a servant expose himself to such, as in His saying: “Allah intends for you ease and does not intend for you hardship.” [al-Baqarah:185], and there are many proofs for this—such small plots do not render a person “wealthy,” due to the impediment to selling them; this is especially so given his acute need for those plots.
Moreover, the scholars have permitted the wayfarer whose wealth is not at hand to take from zakat, even if he is wealthy in his own town. From this it is understood that the effective cause for the permissibility of taking zakat is need; and this cause is present in both the wayfarer and the owner of such plots.
If it be said: The wayfarer is unable to reach his wealth.
We reply: The owner of the plots is likewise unable to benefit from the capital value of his wealth, due to a customary impediment.
Moreover, al-Azraqī transmitted from al-Hādī—peace be upon him—as in the Sharḥ and its marginalia: that whoever owns an amount equal to a nisab in houses, estates, and all other non-zakatable goods is not thereby prevented from taking zakat. This is based on al-Hādī’s saying—peace be upon him: “Whoever has no zakat due upon him, zakat is lawful for him.”What has been certified as the madhhab, however, is that he is prevented from taking zakat—derived from al-Hādī’s statement peace be upon him: “The poor man owns nothing but a dwelling, a servant, and the clothing on his body.”
And in the marginalia: the first derivation is the stronger.
The jurists of the madhhab also said: Whoever owns less than a nisab of every category other than gold and silver—even if he is deemed “wealthy” by common custom—it is lawful for him to take zakat. Al-Amīr ʿAlī b. al-Ḥusayn said: it is not lawful for him to take zakat, and this is the closer view; for zakat was ordained to meet the needs of the poor and the needy. And Allah knows best.
Source : Min Thimār al-ʿIlm wa al-Ḥikmah vol.1