Upon whom is the Zakat (Ushr) due when one rents land and cultivates it?

Primary text

The Ushr (one-tenth due on produce) is incumbent upon the cultivator (the tenant/renter), not the landowner. This view is held by Malik, Ath-Thawri, Shurayk, Ibn al-Mubarak, Ash-Shafi'i, and Ibn al-Mundhir. The basis for this ruling is that the Ushr is obligatory upon the crop itself, therefore it falls upon its owner, similar to Zakat on the value of goods held for trade, or the Ushr on crops grown on one's own land. The opposing argument that it is a cost (*mu'nah*) of the land is invalid because if it were a cost of the land, it would be due even if the land was not cultivated (like Kharaj), it would be due from a Dhimmi (like Kharaj), it would be estimated based on the land's size rather than the crop produced, and it would be distributed according to the spoils of war (*fay'*) rather than the established categories of Zakat.