Is one sinful for delaying the payment of Zakat beyond its due time due to busyness, forgetfulness, and the difficulty of finding a place to pay Zakat in a non-Arab country, and is it permissible for him to exchange the currency to pay it?

It is obligatory to pay Zakat immediately, and one must repent from delaying it. It is hoped that forgetfulness may be an excuse, provided that steps are taken to avoid further delays. The Prophet, peace and blessings be upon him, said, "No charity (Zakat) ever mingled with wealth but it destroyed it." This hadith has been interpreted to mean that if Zakat remains in the wealth without being paid, it will destroy that wealth, or that taking Zakat while being rich enough to do without it will destroy one's wealth.

The Prophet, peace and blessings be upon him, mentioned that he once remembered some wealth and quickly went out to distribute it, which indicates the importance of promptly paying Zakat.

The default is to pay Zakat from the same type of wealth on which it is due. However, it is permissible to pay it in another currency if that is more beneficial for the poor.