If a Mukallaf did not give the due Zakah for the past year, how can he pay it now?

Q 3 : When a Mukallaf (person meeting the conditions to be held legally accountable for their actions) does not give the due Zakah (obligatory charity) for the past year and now wants to pay it in cash along with the Zakah of the current year; should they calculate the Zakah according to the prices of the previous or the current year? It should be noted that prices usually differ from one year to another.

A : It is obligatory to give out the legally-specified object for Zakah, but if the collector of Zakah demands it, (Part No. 8; Page No. 17) it should be estimated according to the legal manner. Q 4 : A Mukallaf came to the Zakah officers to pay the Zakah payable on his cattle that are located in another area. Should the Zakah be estimated according to the prices of the area where his Zakah is due, or according to the prices of the area where he works if estimates differ from one area to another? A : When the prices differ from one area to another, the value of the price of the area where the livestock on which Zakah is due should be considered, because Zakah becomes Wajib (obligatory) for them at that very area.