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﴿ فَاسْأَلُوا أَهْلَ الذِّكْرِ إِن كُنتُمْ لَا تَعْلَمُونَ ﴾

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I have a building that requires a large sum to complete its construction, and the amount I have is not sufficient to complete that construction, so I delayed the execution, and the amount...

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The questioner : May Allah reward you. He says: I have a building that requires a large sum to complete its construction, and the amount I have is not sufficient to complete that construction, so I delayed the execution, and the amount is with me now and has reached the lunar year. Is zakah obligatory on it?

The Shaykh : Yes, zakah is obligatory on it, because I said just now that money is subject to zakah in all cases.
The time is up, and goodbye, if Allah wills, in a coming year, and praise be to Allah, Lord of the worlds, and may Allah send prayers and blessings upon our Prophet Muhammad, his family, and all his Companions.
Source alathar.net

The Arabic text is copied verbatim from the original source, without any edits.

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