Question
A woman passed away eleven years ago. The family is valuating her gold jewellery. They are uncertain whether to use the price of gold 11 years ago or the current price and is Zakaat payable before distributing to the heirs.
Answer
Zakat will only be payable when the heirs of the Marhoomah receive their shares from the inheritance. Each heir will be responsible for discharging the Zakaat of his/her respective proportionate share in the jewellery that he/she has inherited.
Each heir will have to ascertain whether his/her share in the jewellery equals or exceeds the value of Zakaat Nisaab either on its own or together with his/her other Zakatable assets. If it adds up to the Nisaab, then he/she will be obligated to discharge the Zakaat on the jewellery too at the end of his/her Zakatable year. He/Her could discharge his obligation either by giving 2.5% of the actual jewelry (i.e. in kind) or by calculating the current value of the jewelry and paying 2.5% of its value (i.e. in cash) to deserving recipients of Zakaat.
Lastly, our advice is that the distribution of the estate amongst the heirs should be done without any further delay.
Checked and Approved By:
Mufti Muhammed Saeed Motara Saheb D.B.
References
بدائع الصنائع ٢ / ١٠
المبسوط السرخسي ١٩٥/٢
تحفة الفقهاء ٢٩٤/١
البحر الرائق ٢٠٧/٢
مجمع الأنهر و ملتقى الأبحر ۲۸۹/۱
جواهر الفقه ۲۳۳/۳-۲۳۴
جديد ید فقہی مسائل ۱۴۴/۱