Zakah on the estate of a deceased before its being divided

A: 1- If the reality is as you mentioned, there is no Zakah due on the money of your late father for the two years during which the estate remained undivided because each heir was unable to gain possession of their share of the inheritance due to reasons beyond their control as well as the absence of some of them. This resulted in delaying the division of the estate as has been mentioned. Therefore, the share of each heir takes the same ruling as the property that one does not own with full control. Full control is one of the conditions required for Zakah to be Wajib (obligatory). When each heir possesses their share of the estate, Zakah becomes due on the share that reaches the Nisab (the minimum amount on which Zakah is due), at which point the heir should pay 2.5% as Zakah upon the passage of a Hawl. (Part No. 8; Page No. 181)  2- It is Haram (prohibited) on whoever Zakah becomes to delay or procrastinate paying thereof. Rather, they should hasten to pay it to its due recipients, since this is the only way for them to be discharged of this obligation. If the heirs had been able to divide the estate without facing hindrances beyond their control but delayed in dividing it out of laziness or negligence, then Zakah would have become due on each heir whose share reached the Nisab upon the completion of a Hawl from the time of their ability to divide the estate. It is Haram to delay paying it beyond its due time. There is no sin on the part of your late father if all or some of the heirs delay paying the Zakah due on their shares, provided he had already paid the Zakah due on his properties during his lifetime. This is because all the money, property, etc. Left by the deceased is transferred to the heirs upon his death; all the rulings pertaining to this property, i.e., Zakah and so on, become the responsibility of the heirs and not the deceased. 3- As for the debts owed to your late father by other people, if the debtors are too insolvent to repay the debts, the heirs should pay Zakah for this money for one year if they get them to be on the safe side. It is impermissible for the heirs to waive the debts and consider them a part of the Zakah money. The wisdom behind this is to protect their money by means of their money and because Zakah involves giving and taking. On the other hand, if the debtors are among Zakah recipients, it is permissible for the heirs to give them money from the Sadaqahs (voluntary charities) and Zakah due on their property to help them pay off their debts. (Part No. 8; Page No. 182) They should expect good reward from Allah (Exalted be He) for doing this. 4- As for purchasing a real estate and the like from the Zakah money in order to spend its rent on the poor and the needy, this is impermissible because the Zakah due on one's property is a right due to the poor, the needy, and the like. Zakah payers should pay it to them immediately as commanded by Allah and His Messenger (peace be upon him). Buying a real estate and the like from the Zakah money is impermissible because: 1) they are prevented from getting their right at its due time; 2) the Maslahah (public interest) and the wisdom behind Zakah is missed; 3) this was not done by the Messenger (peace be upon him) nor his Sahabah (Companions of the Prophet), and it does not have a basis in Shari`ah (Islamic law). Therefore, every Muslim man and woman should follow what Allah and His Messenger commanded, since this implies all goodness, and no one should introduce any Bid`ah (innovation) in Allah's religion.May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.