What is the ruling on zakat for the deceased's estate, which has not yet been divided and consists of farms, houses, and cars?
is obligatory on grains and fruits. If irrigated by rainwater, one-tenth (1/10) is due. If irrigated by irrigation tools, one-half of one-tenth (1/20) is due. However, if planted with something other than grains and fruits, there is no zakat on it. But if its produce is sold and its price reaches the (minimum threshold) and a hawl (one lunar year) passes over it, then zakat (2.5%) becomes obligatory on it. Zakat is not obligatory on houses and cars acquired for personal need, due to the saying of the Messenger of Allah, peace and blessings be upon him: "There is no (zakat) on a Muslim's slave or his horse." The scholars have reached a consensus on this. However, if houses and cars are intended for trade, zakat (2.5%) is obligatory on their value if a hawl passes over them, and zakat is calculated for the past years since the owner's death.
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