Zakah on the deceased's estate

Q 1: When should the Zakah (obligatory charity) on an inheritance be paid? Should it be paid when the heirs receive it or after they have had it for one year? Also what is the ruling on gifts, whether they are in the form of cash or real estate?

A: Zakah should be paid on an inheritance one year after the death of the deceased, because the ownership of the estate of someone who dies is transferred to their heirs from the date of their death. Zakah must be paid if an heir's share reaches the Nisab (the minimum amount on which Zakah is due) for money, or for gold or silver jewelry. No Zakah should be paid on any other inheritance, unless an heir prepares the estate for business. In this case, they should pay the Zakah on the estate one year after they had prepared it for business. As for a real estate, there is no Zakah to be paid upon it if it is not used for business, but if it is rented and the rent reaches the Nisab alone or when combined with any other assets or commercial commodities, then Zakah upon the rent is obligatory after it has been rented for one year. If the inheritance is in the form of camels, sheep, or cattle and they are used for profit, then the Zakah upon commercial commodities should be paid on them. If the property (of camels, sheep or cows) is just kept as an acquisition, then there is no Zakah to be paid on it, unless it meets two conditions: First: It reaches the Nisab. Second: The animals are freely grazed for one complete year or for most of the year. As for gifts, (Part No. 9; Page No. 306) all the rules of an inheritance are applicable to them, as detailed above.May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.