What is the amount of zakat due on the sum of a "jam'iyyah" (money-pooling association) that has completed a hawl (lunar year), and how is zakat calculated on a "jam'iyyah" that has not yet been fully paid up, and what is the legitimate nisab (minimum threshold) for money upon which zakat becomes obligatory after a hawl has passed?

The zakat threshold (nisab) is equivalent to the value of 85 grams of gold. Whoever possesses this amount and a full lunar year (hawl) passes while it is in their possession must pay one-quarter of one-tenth (2.5%) as zakat. To understand how zakat is calculated for employee associations' funds, you can refer to fatwas No. 32523 and 35498.

To calculate zakat on personal wealth, one must determine the month in which the nisab was reached (bearing in mind that there should be no debts that consume it). Then, a lunar year is calculated from the date the nisab was reached, and zakat is calculated on the amount present at that time. This calculation is repeated for every lunar year that passes on the wealth, with prompt payment to discharge one's obligation.