Is zakat obligatory upon a widow who inherited money and saved it to buy a car for her son?

The end-of-service bonus and pension are considered part of the deceased's estate and are divided among the heirs according to Islamic law, unless they were a gift from the employer. Zakat becomes obligatory on each heir's share if it reaches the nisab (minimum threshold) and a hawl (full lunar year) passes over it. It must be paid for every year that passed without Zakat being paid since the death of the inheritor. However, if the bonus or pension was a gift, it belongs to the person specified by the donating entity. The son's desire to buy a car does not waive the obligation of Zakat when its conditions are met.