Is it permissible to divide the accumulated Zakat due from the deceased for four years into several years after his death, knowing that the full amount is available?

Zakat (definition) is a debt that is taken from the inheritance, and it is not permissible for the heirs to delay its payment. Rather, it must be paid immediately. It is an act of righteousness towards the deceased and absolves their responsibility, as Allah Almighty says: ﴿after any bequest he may have made or any debt.﴾ [An-Nisa:11].