The ruling on paying out accumulated zakah owed in installments
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Q153: The questioner asks: What is the ruling for one who forgot to pay the zakah on his wealth for three years due to his financial circumstances, so that it accumulated upon him? Is it obligatory for him to pay it all at once, or is it permissible for him to pay it in installments?
A153: It is obligatory to pay the zakah because it is a right of Allah, a debt of Allah in the liability of the Muslim. Even if years pass, it is not dropped from him. He must pay it. If it is easy for him to pay it all at once, that is what is obligatory upon him. If it is not easy for him to do so, he pays according to his capacity, even if in installments. He must pay it all, because this is a debt in his liability.
A153: It is obligatory to pay the zakah because it is a right of Allah, a debt of Allah in the liability of the Muslim. Even if years pass, it is not dropped from him. He must pay it. If it is easy for him to pay it all at once, that is what is obligatory upon him. If it is not easy for him to do so, he pays according to his capacity, even if in installments. He must pay it all, because this is a debt in his liability.
Source
www.alifta.gov.sa
The Arabic text is copied verbatim from the original source, without any edits.