A man who owned a farm has sold it in installments along ten years, an installment every year. How should he pay zakat on it?.
Before the sale there was no zakaah on it, because it was not trade goods. After selling it, the zakaah is zakaah that is due on a debt. In other words, when he receives an instalment, he should pay zakaah on it for that year; when he receives another instalment in the second year he should pay zakaah on it for two years; when the third year has passed, he should pay zakaah for three years, and so on. End quote.
Shaykh Muhammad ibn ‘Uthaymeen (may Allaah have mercy on him).