Intending to make a bequest without putting it in writing it and without witnesses
The mere desire and intention that do not form a contract whether it is a bequest, sale, endowment or the like, is of no consequence. This is because a contract is created either verbally or in writing when a contractual intention exists.
Based on the above, the desire of the offerer to allocate part of his land to the addressee is not a bequest—it is nothing more than a wish that does not constitute a legal contract, a contract recognized by Islamic law, a bequest, or anything of the sort.
Allah the Almighty knows best.