How is the Zakat calculated for a closed marriage apartment and another apartment for which a down payment has been made, if funds are unavailable due to the responsibility of marrying off sisters?

Zakat (definition) is not obligatory on an apartment prepared for marriage because it is not among trade goods. Nor is it obligatory on an advance payment made for another apartment because it has left your possession. However, it is obligatory on the value of an apartment if it is intended for trade. As for a wife's jewelry prepared for permissible use, there is no zakat on it according to the majority of scholars, but it is more prudent to give out one-quarter of one-tenth (2.5%) of its value if it reaches the nisab (definition). If the obligatory zakat is on trade goods and liquidity is not available to pay it, then some of the goods should be sold to cover the zakat. If that is not possible, it is considered an excuse for delaying the zakat until liquidity becomes available.