Zakat is not devoid of either being in the property itself or being in the responsibility of the taxpayer. If it is in the liability of the taxpayer, it is obligatory on the seller, and if it is in the same property, it must be zakat on the person in whose possession the money is in the property of that property, so the buyer takes it out of the money and returns the value to the seller. If it is It is obligatory for the seller, so the seller has the right to pay zakat on that amount of money he has .