قَالَ مَالِك : وَمَنْ بَاعَ أَصْلَ حَائِطِهِ أَوْ أَرْضَهُ وَفِي ذَلِكَ زَرْعٌ أَوْ ثَمَرٌ لَمْ يَبْدُ صَلَاحُهُ ، فَزَكَاةُ ذَلِكَ عَلَى الْمُبْتَاعِ وَإِنْ كَانَ قَدْ طَابَ وَحَلَّ بَيْعُهُ ، فَزَكَاةُ ذَلِكَ عَلَى الْبَائِعِ إِلَّا أَنْ يَشْتَرِطَهَا عَلَى الْمُبْتَاعِ
Imam Malik, may Allah have mercy on him, said: If a person sells his garden or land and there is a crop or fruits in it whose condition of improvement has become known and the sale is valid, then the zakat is upon the seller, unless the seller stipulates to the buyer that the zakat will be given by the buyer, then it will be obligatory upon the buyer.