How is zakat paid when it is delayed for three months? And is the hawl (one year period) for the coming year calculated from the date of reaching the nisab (minimum amount subject to zakat) or from the date of paying the zakat?

Zakat on money becomes obligatory when it reaches its nisab (the equivalent of 595 grams of silver) and one hawl (lunar year) has passed. Zakat must be paid immediately once it becomes due and the person is able to pay it. Delaying it is not permissible, due to Allah's saying: "And give the Zakat" (Quran 2:277). The absolute command implies immediate action according to the majority of scholars.

Therefore, the amount of money is determined at the time the hawl completes (i.e., three months ago), then one-quarter of one-tenth (2.5%) of that amount is paid as Zakat. The hawl remains as it is, at its original time for the coming years.