When using fertilized soil, it does not block light underneath the block.
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Thank you for your report!
However, this issue is Working as Intended.
Farmland is transparent in the Bedrock version of the game. This is an intentional difference from Java Edition.
If you'd like to suggest a change to this behavior, you can do so on the Feedback site.
That's because it's not a full block, this happens with slabs and soulsand as well. I think that this is normal behaviour.