Next Year’s Zakat on What Remained Undistributed of the Zakat

Question

A person who owns the nisab set aside some money under the head of zakat or charity, and after it was distributed to the poor, some of the money from this sum remained left over for a whole further year. Will zakat be obligatory next year on this remaining money as well, or will this sum be exempt from zakat?

Answer

If this sum has not reached the ownership and possession (qabd) of the poor or of any agent (wakil) of theirs, but has remained in the ownership of the owner of the nisab himself, then, although a year passes over it again, zakat will not be obligatory on it as on his other owned money — even though by merely being set aside this sum has neither left his ownership nor entered…

Source: Fatawa Mahmudiyya

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