Is the questioner liable for anything due to his delay in paying the obligatory Zakat from mid-2007 and the end of 2008? And is he liable for anything concerning previous years in which Zakat was not accurately calculated? And if he wishes to pay Zakat, what are the best channels for its payment: charities or orphaned children? And should he pay the full amount to one specific entity or to several entities?

Payment of Zakat is obligatory immediately upon its due date (when the wealth reaches the nisab and a full Hijri year has passed), and it is not permissible to delay it except for a legitimate Shar'i excuse. Delaying it without an excuse is a sin that necessitates repentance and seeking forgiveness. The overdue Zakat must be paid immediately, and the previous Zakat obligations for the company that were not paid must be calculated, as Zakat is not forfeited by prescription. The owner of the wealth must approve when paying Zakat, as it requires intention. Wealth from which Zakat is not paid is exposed to the removal of blessings. It is permissible to give Zakat to orphans provided they are eligible, and to reliable organizations that distribute it to the deserving, and it is permissible to give it to only one of the eight categories. Designating the recipient of Zakat is subject to the predominant benefit, with consultation from people of religious knowledge and experience when necessary.