Structures are the agents of souls because they are upon them to do what they are assigned to do and by them the work is done from them. There is no zakat due on the one who works on his body, but the zakat is on the spirit that works with them, and his zakat is on his intent and piety, which is sincerity to God in that work. God Almighty said: God is affected by their flesh or their blood, but God is harmed by piety from you.