Obligation of paying Zakah on every heir's share of the inheritance if the distribution of the shares is delayed

Q: A man died eight years ago, leaving an estate that included buildings, residential lands, shops, cars, etc. The estate has not yet been distributed. One of the heirs has invested in the estate by trading in the shops, and has spent money from it on himself and his family. He has also paid the Mahr (mandatory gift to a bride from her groom) for his marriage from the estate. The questions now are:1. Has Zakah been due upon the estate for these eight years? If the answer is yes, should we pay the Zakah for all the past years or is it enough to pay it just for one year? Is there any Zakah to pay on the houses and residential lands?2. What is the ruling on the money used to pay for Mahr and supporting a family, etc.?3. What is the ruling on delaying the distribution of an estate among the heirs?We would like to receive your Fatwa, may Allah reward you with the best!

A: Firstly, it is obligatory for each heir to pay the Zakah on their shares of inheritance, because when a person dies, the ownership of their property is transferred to their heirs if it is money. If the inheritance consists of real estate and one of the heirs has the intention to trade in it, then it is obligatory to pay the Zakah on this real estate one year after the death of the deceased. If the real estate is intended for renting, then it is obligatory to pay Zakah on the rent collected, if the money reaches the Nisab (the minimum amount on which Zakah is due) - (Part No. 16; Page No. 441) alone or when combined with other wealth that is owned and upon which Zakah is due - one year after signing the lease. Secondly, any money spent by an heir from an estate before the portioning out of it will be deducted from their share of the inheritance. Thirdly, the division of an estate should not be delayed, for this will delay the heirs from being able to take their financial rights and hinder them from paying the Zakah, as every heir will protest that they have not received their share nor know how much it is. May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.