What are the points from the inheritance of the deceased father on which Zakat is obligatory, how is it calculated, when is its Hawl determined, what is the ruling on delaying its disbursement, and is it permissible for the legal guardian to dispose of it himself?

Zakat is obligatory on cash liquidity in banks and on rental income from leased properties if it reaches the nisab (minimum threshold) and a hawl (one lunar year) has passed over it. Residential land prepared for construction is not subject to zakat, but commercial land is.

Regarding shares, cash liquidity within them is added to the nisab. If the shares are for trading (buying and selling), they are subject to zakat al-tijarah (zakat on trade goods). If they are for investment, then for industrial companies (like airlines and factories) and leased apartments, zakat is due on the profits if a hawl has passed over them. As for industrial-commercial companies (like oil companies) or purely commercial ones, their zakat is on the market value of the shares. Agricultural companies pay zakat on the day of harvest, taking into account the type of crop and the amount of irrigation.

The wealth must be given to the heirs so that each one can pay their zakat, or their permission can be sought to pay it on their behalf, and a single agreement for authorization is sufficient. Employees' salaries and maintenance expenses are not subject to zakat because they are spent immediately and a hawl does not pass over them.

The calculation of the hawl for inherited wealth begins from the date of the testator's death. Diligence in accurately calculating and distributing is important, with the assistance of experts if necessary.

It is recommended for the zakat payer to distribute the zakat themselves, but it is permissible to give it to the ruler, or to trusted associations and scholars. Zakat is spent on the eight categories mentioned in the Holy Qur'an: the poor, the needy, those employed to collect it, those whose hearts are to be reconciled, for freeing captives, those in debt, in the cause of Allah, and the wayfarer.