1. Is specifying a particular day for paying Zakat on money that fluctuates between decrease and increase during the Hijri year correct, and what is the proper procedure to clear one's liability in this case? 2. What is the ruling on Zakat for the deferred Mahr (dowry) that the wife has not yet received, and is it permissible for her to refrain from paying Zakat on it on the pretext that she does not actually own it or that it is not in her possession for investment? 3. How can the statement "If he has an item for personal use (Qinya) that he does not need, he should count it against the debt and pay Zakat on his money. If he does not have such an item that he does not need, then the debt is deducted from the Zakat" be explained in a simplified way? And what is the ruling on Zakat for the deferred Mahr to be paid by the husband if all the money is in his possession? Is it sufficient for him to pay Zakat on it once, or is Zakat also due on it from the wife every year, and who is responsible for paying it if the wife refuses?

May Allah reward you for your eagerness to seek knowledge.

1. Zakat on Money: It becomes obligatory when a complete lunar year (Hawl) passes over money that has reached the Nisab (minimum threshold). If the money falls below the Nisab before the completion of the Hawl, the Hawl is interrupted, and a new Hawl begins when it reaches the Nisab again. This applies to money other than trade goods. As for trade goods, their decrease during the Hawl does not invalidate it unless the Hawl completes while they are deficient.

2. Zakat on Deferred Mahr (Dowry): The wife is not obligated to pay Zakat on the deferred Mahr if it is still in her husband's possession. Rather, Zakat becomes obligatory on it when she receives it, at which point she pays Zakat for the past years.

3. Zakat on Debt Owed by the Husband: If the husband possesses assets (such as an unoccupied house, an unused car, or furniture exceeding his needs) that he can dispense with, and their value is equal to or greater than the debt, then he calculates the value of these assets against his debt and pays Zakat on all his wealth without deducting the debt. If he does not have assets he can dispense with, he deducts the debt from his wealth and pays Zakat on the remainder. The husband does not pay Zakat specifically on the deferred Mahr; rather, he pays Zakat on his own wealth, and the deferred Mahr is a debt owed by him. If the wife receives the deferred Mahr, she pays Zakat on it for the past years. If the husband wishes to be exempt from its Zakat, he should pay the deferred Mahr to his wife.