Some person did not pay the Zakah due on his money for many years

Q 5: A man did not pay the Zakah (obligatory charity) due on his money for many years, although it had reached the Nisab (the minimum amount on which Zakah is due). However, the money this man owns now is less than the Nisab. What should he do? A: Zakah is due on an amount of money which reaches the Nisab if the Hawl (one lunar year calculated from the time a property reaches the minimum amount upon which Zakah is due) has passed after the money is owned. However, the one who did not pay the Zakah due on the amount of money that reached the Nisab for years is liable for the Zakah due on previous years. The fact that he recently has less than the Nisab does not discharge him from paying the Zakah due on previous years during which his money had reached the Nisab. (Part No. 8; Page No. 213

A: Zakah is due on an amount of money which reaches the Nisab if the Hawl (one lunar year calculated from the time a property reaches the minimum amount upon which Zakah is due) has passed after the money is owned. However, the one who did not pay the Zakah due on the amount of money that reached the Nisab for years is liable for the Zakah due on previous years. The fact that he recently has less than the Nisab does not discharge him from paying the Zakah due on previous years during which his money had reached the Nisab. (Part No. 8; Page No. 213) May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.