What is the ruling of Islamic law regarding a man who hid his deceased wife's gold for fourteen years without paying its zakat, and what must the children do after they uncovered it following his death?

It is not permissible, according to Islamic law, to withhold the inheritors' property. After the death of the man who concealed the gold, the gold must be divided among the wife's heirs who were alive at the time of her death. For those who have died, their heirs take their place (parents, sons, daughters, and husband).

Regarding Zakat: Ornamental gold that came into the possession of women and was not intended for trade is not subject to Zakat, according to the majority of scholars. As for the gold that came into the possession of men: if they gave it to their sisters or wives, it takes the ruling of ornaments, and thus no Zakat is due on it if it is for personal use. If men kept it for themselves and did not give it to their women, then Zakat will be due on it in the future if it reaches the nisab (minimum taxable amount) and a full hawl (lunar year) passes from the day it was discovered. The nisab for gold is approximately 85 grams.

From a jurisprudential perspective: there is no Zakat on inherited gold that was unknown or not taken possession of until after a year from its division or acquisition. However, once it is taken possession of, a new hawl for Zakat begins.