How is the value of delayed Zakat for two years, pertaining to a deceased father, calculated, knowing that the money is in US Dollars and will be disbursed in Syrian Pounds, and is the value calculated at the Dollar exchange rate at the time Zakat became due or at the time of its disbursement?

The Zakat on the father's inheritance must be disbursed before its distribution. It is not permissible to delay it except for a legitimate excuse. Whoever delays it without an excuse must disburse it for all the delayed years. It is permissible to transfer the Zakat to the aforementioned country due to the needs of its people. The value of the Zakat (one thousand dollars) must be disbursed in its equivalent in Syrian currency at the time of disbursement.