What is the ruling on the zakat of a person's money who died before its due date (hawl)?

A person who dies before a full year has passed on his wealth is not obligated to pay zakat on that wealth, due to the absence of the condition of the completion of the year. His wealth is distributed among his heirs, and whoever among them owns a nisab (minimum taxable amount) begins a new year count with it. If a year passes on it after he has acquired ownership of it, then zakat becomes obligatory on it.