Praise be to Allaah.
As soon as a person dies, his wealth is transferred to his
heirs. Thus financial obligations are transferred from the original owner of
the wealth (the father who left it behind) to the new owners (the heirs).
After having been the property of one person, it is now divided among the
heirs according to their shares of inheritance. The mother gets one-eighth
of the estate and the rest of it is divided among the children, with each
male getting the share of two females.
Each of them then adds the wealth that he or she has
inherited to his or her previous wealth, if applicable. Based on that, each
one of them will have a nisaab [minimum threshold] independent of the
others. The year for the inherited wealth (after the passage of which zakaah
becomes due) begins when the person who left this estate behind dies and the
wealth is transferred to the heirs. If he died before zakaah on his wealth
became due, this year no longer counts and a new year begins for the heirs.
The scholars of the Standing Committee were asked:
When should the heir pay zakaah? Is it when he takes
possession (of the inheritance) or after one year has passed since he
acquired it? And what about in the case a gift, if it is in the form of cash
or real estate?
Zakaah must be paid on the estate when one year has passed
since the death of the one who left it behind, because ownership of the
estate passes from the deceased to the heirs on the date of death, if the
heir’s share reaches a minimum threshold (nisaab) of cash or gold or silver
End quote from Fataawa al-Lajnah ad-Daa’imah, 9/305
If the estate includes agricultural land, then the heirs must
pay the zakaah on the produce on the day of harvest; it is not permissible
to delay it until one year has passed, because Allah says (interpretation of
the meaning): “but pay the due thereof (its Zakat) on the day of its
harvest” [al-An‘aam 6:141].
For more information please see the answer to questions no.
The returns on the agricultural land that yields produce come
under the same rulings as the original estate: they are to be divided
according to the shares of each one, with each male getting the share of two
females. But zakaah must be paid for the entire yield before it is shared
out among the heirs.
With regard to zakaah on the houses: if they are intended for
living in, then no zakaah is due on them at all.
If they are intended to be rented out, there is no zakaah on
the houses themselves, but zakaah must be paid on the rent, which should be
added to the rest of the wealth and zakaah should be paid on it if it
reaches the minimum threshold and one year has passed.
See the answer to question no.
If you did not pay zakaah for the previous period, from the
date of your father’s death, then you have to pay it as described above. In
that case you will be responsible for paying the zakaah of one year, and at
the end of the second year, of which half has passed, you have to pay zakaah
for that year too.
And Allah knows best.