Praise be to Allah, and may Allah’s peace and blessings be upon the Messenger of Allah, his family and his companions. Wa alaikum assalam wa rahmatullahi wa barakatuh. As to what follows: In response to your question, we say:   The land which is given as a gift is owned by the person who gets it. Thereafter, the ruling of the land differs according to the owner’s actions with regards to the land. If the owner maintains it in its state, does not trade in it and does not invest in it, then there is no Zakat on it, because it will be property for which Zakat is not due. The principle is that Zakat is payable on property which is for trade, and is not due on property which is not traded.