Is Zakat obligatory on money not yet received from selling partnership shares in a company?

Zakat is obligatory on wealth. If you waive your share to your partners and they pledge to pay it to you, then zakat is obligatory on it even if you have not received it, provided they are solvent and not procrastinators. Otherwise, you owe zakat on it for one year after you receive it. However, if the partnership has been dissolved and you are awaiting its sale to divide it, then zakat is obligatory on it because it is wealth prepared for sale, based on the saying of Samurah ibn Jundub, may Allah be pleased with him: "The Messenger of Allah, may Allah's peace and blessings be upon him, commanded us to pay charity from what we prepare for sale."