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﴿ فَاسْأَلُوا أَهْلَ الذِّكْرِ إِن كُنتُمْ لَا تَعْلَمُونَ ﴾

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If the estate is distributed after seven years have passed since the death of the estate’s owner, how is its zakah calculated?

Machine translationRead the Arabic original
Question:
He says: Honorable Shaykh, may Allah grant you success, a man died and left behind money, but it was not distributed until seven years had passed. How is this money to be given zakah?

Answer:
Each heir gives zakah on his share of this money once it reaches the nisab and a lunar year has passed. Each person is responsible for the zakah on his own share.
Source قناة «العلامة الدكتور صالح الفوزان»، [1569 -2802] إذا وزعت التركة بعد مضي سبع سنوات من موت صاحب التركة، كيف تزكى؟ - الشيخ صالح الفوزان — youtube.com

The Arabic text is a machine transcription of the audio recording.

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