You are confusing "location" and "dirt"

When georgists refer to land, they are referring to locations - not dirt.

Locations refer to the sections of physical 2D space that makes up a country. Why 2D when the world is 3D? Because parcels are allocated and segmented based on a 2D model.

Locations are best thought of as being similar to "spectrum" (what typically gets auctioned off every few years to the highest bidder) - there is a total fixed amount. Nobody made the physical space, and nobody will make more of it in the future. It all existed before life even began on this planet, and it will exist long after all of us are dead.