Q; Do we have to pay zakat to that much of gold which my mother or sister is using ?? and for some land ??
and please elobrate that statement " if these conditions are met"
A; Praise is due to Allah,
Zakaah is not prescribed for Jewelry according to the majority of Fiqh Scholars, as it has been narrated by five of the Companions Ibn U'mar, Jaabir, Anas, A'iesha, and Asma (may Allah be pleased with them). Thus among those were on this opinion are the Madhhab of Maalik, Ahmad Bin Hanbal, and Ash-Shaafi'ee. Also this was the opinions of Ishaaq Ibn Rahawi, Abu A'beed, Abu Thawr, and Ash-Shaa'bi.
As for paying Zakaah on land this all depends on the circumstances:
1. If the land is for the purpose of trading, i.e. the owner wants to gain profit by selling it, then one should pay Zakaah of this building. It is like trade goods, thus 2.5 percent of the value of the building should be given as Zakaah.
2. If the purpose of land is to benefit only from its rent then the Zakaah is due only on the rent if it reaches Nisaab and a complete lunar year passes after owning it.
3. If the building is for private use and one lives in it, there is no Zakaah on such land.
And Allah knows best..