The beginning of the Hawl of Zakah

A: The Hawl (one lunar year calculated from the time a property reaches the minimum amount upon which Zakah is due) of Zakah is considered to begin from the time a person is entitled to the money and has the ability to take it into his possession. Thus, after a year of being both entitled to the money and having the ability to take it into his possession, Zakah becomes due on it. Beginning a project is irrelevant in this regard. As for the money he spent preparing the place of the project before the completion of the Hawl from the time he was both entitled to the money and had the ability to take it into his possession, there is no Zakah due on it, provided the place is intended not for sale but for use.May Allah grant us success. May Allah's peace and blessings be upon our Prophet Muhammad and his family and Companions!