The ruling on one who did not pay zakah for many years

Question:
This questioner, Isa Adam, is a Sudanese resident in the Kingdom. He says in this question: A man owned approximately four hundred head of cattle and did not pay their zakah for many years. What do you advise such a person? May Allah reward you.

Answer:
It is obligatory for him to fear Allah, to repent to Allah for his bad deed, and to pay the zakah for the past years. He must pay the zakah for the years that have passed. If the cattle were grazing in the open for the year, or for most of the year, he must pay their zakah: one mature cow for every forty mature cows, and one one-year-old cow for every thirty one-year-old cows. A one-year-old is a cow that has completed one year, and a mature cow is one that has completed two years. For four hundred cows, the zakah is ten mature cows, one for every forty mature cows. Ten mature cows means ten cows, each of which has completed two years, for the years for which he did not pay, along with repentance to Allah, regret, seeking forgiveness, and righteous deeds. Yes.

The presenter: May Allah reward you, O Shaykh.