How is money lent to a husband or father to be zakated, knowing that they are not procrastinators but their circumstances do not allow them to repay the debt currently, and is zakat obligatory for every past year or is it calculated from now?

Jewelry in use is not subject to zakat according to the majority of scholars, though it is more cautious to pay zakat on it if it reaches the nisab. As for money lent to a father or husband, zakat is obligatory on it because it is owned. Its zakat for past years must be paid, or its payment can be delayed until it is received, then zakat is paid on it for the past years.