Is there zakah on alms if their distribution is delayed?

Question:
A man was given a great deal of alms, and a year passed while they were in his possession. Is zakah due on them, or is there no zakah on them?

Answer:
Why? He did not distribute them?
Q: Because of their large quantity.
A: It is obligatory for him to hasten to distribute them as long as he is acting as an agent.
Q: He has work and commercial matters.
A: Even so, either he hastens, or he excuses himself and they look for someone else.
Q: But now, is zakah obligatory on him, or is nothing obligatory on him?
A: Nothing is obligatory on him. Even if a year has passed and they have not been distributed, the responsibility lies with the people they belong to, not with him.