Is zakat obligatory on money inherited by the father, which he was unable to access for years, and is it permissible to pay the zakat on this money for a year and a half, desiring that the zakat be in Ramadan?

Once a person passes away, their financial obligations and assets transfer to their heirs, and the wealth is divided among them according to their prescribed shares in Islamic law. Each heir adds their share to their own personal wealth. The Zakat year (hawl) for the inherited wealth begins from the date of death. If the wealth reaches the nisab (minimum threshold) and a full lunar year passes, Zakat becomes obligatory. If several years have passed, Zakat is due for each year, as long as the wealth remained at or above the nisab.

Designating Ramadan for calculating the hawl of Zakat is permissible for convenience, but there is no special virtue in paying obligatory Zakat during it. The obligation becomes due whenever the hawl is completed. If the hawl is completed in another month, it is not permissible to delay Zakat until Ramadan. It is permissible to pay Zakat in advance during Ramadan if its hawl is due to be completed afterwards.

If the owner of wealth is prevented from disposing of it for a reason beyond their control, Zakat is not obligatory for the period of prevention. However, it is more cautious to pay Zakat for one year when the wealth is received and its owner gains the ability to dispose of it.