He—may Allah have mercy on him—was asked:

A woman’s dower remains owed by her husband for successive years, but she cannot demand it for fear that doing so will cause them to separate. She then accepts real estate in lieu of her dower, or receives the dower after several years. Must she pay zakat for the past years, or is zakat not due until a year has elapsed from the time she received it?

He answered:

Praise be to Allah.

The scholars hold several views on this issue:

One view is that zakat must be paid for the past years, whether the husband is solvent or insolvent. This is one of the two views in the schools of al-Shāfiʿī and Ahmad, and a group of their followers have defended it.

Another view is that it is due if he is solvent and she is able to collect it, but not if collection cannot be secured. This is the other view in their schools.

Another view is that zakat is due for one year only. This is Mālik’s view and one view in Ahmad’s school.

Another view is that it is not due under any circumstances. This is Abū Hanīfa’s view and one view in Ahmad’s school.