Is 2.5% calculated from the total amount from which a portion has been spent, or only from the currently remaining amount, and is it permissible to give zakat to one poor person or must it be divided among several poor people?

Any wealth that reaches the nisab (minimum threshold) and upon which a full lunar year has passed is subject to zakat. The person paying zakat is negligent for not learning the rulings of the religion.

One must repent and promptly pay the zakat, which is one-quarter of one-tenth (2.5%).

Wealth that is gifted anew begins a new lunar year for zakat purposes and is not combined with the initial wealth.

Spending after zakat becomes due does not affect it, because zakat is an established debt.

Spending before the completion of the lunar year nullifies the zakat on the spent wealth, because a full year has not passed on it.

It is permissible to give zakat to a single poor person or a group of poor people, as deemed beneficial.