On January 1, 2021, A obliged himself to give B a parcel of land on March 1, 2021 for 100,000. B paid the amount immediately.This parcel of land is being rented by C for PhP 10,000 per month. On March 1, 2021, B demanded to A to deliver the land to him. However, to date, A has not yet delivered the property. C already paid the rentals for April and May. Who is entitled to benefit from the rent? Discuss.

Please provide a specific provision of law.