What is the ruling on delaying the payment of a woman's jewelry zakah for a full year?

Question:
Honorable Shaykh, the questioner says: In the month of Muharram of the year 1424, I intended to pay the zakah on my wife's gold. Yes. He says: In the month of Muharram of the year 1424, I intended to pay the zakah on my wife's gold, which amounted to approximately 350 riyals. A full year has passed and I have not paid it, so what is the ruling on being negligent in this matter?

Answer:
It is not permissible to be negligent in paying the zakah; the zakah must be paid immediately, meaning at the time it becomes obligatory. Allah the Exalted says: Just as the prayer is performed in its time, so the zakah is paid when it becomes obligatory, and it is not delayed, because this involves delaying the execution of a command, and the command is for immediate action. Secondly, it involves withholding the needs of the poor and the needy; you keep it with you while the poor need it. This is wrong. Yes, so you erred in this, but it must be paid even if it was delayed; it must be paid along with repentance and seeking forgiveness. Yes. May Allah reward you.
If he delays it for a valid reason, such as not having money at the present time and waiting until he gets money, there is no harm. Or if he delays it for people who are in greater need, people who are coming and are in greater need, and he waits for them, there is no harm. If it is for a valid reason, there is no harm. Yes.