Is zakat obligatory on funds not yet received from company profits over nine years, especially after the partner stated that they were lost in his private business and refused to provide financial statements to determine the zakatable amount? And is zakat obligatory on a benevolent loan (Qard Hasan) given to a brother for building a large house, knowing that he is financially capable?

To answer the first question regarding the past nine years, there are two possibilities:

- If you were able to manage your money and remained silent by your own choice, then you must pay zakat on your money for all the past years if it reached the nisab, because zakat is not waived by statute of limitations or ignorance. If the amount of money is not known, then strive to estimate it and act upon your best judgment.

- If your brother seized the money by force and aggression, then the money is considered usurped. The preponderant opinion is that zakat is paid on it for only one year when it returns to its owner, even if it remained absent for years.

As for the second question, you must pay zakat on the money you lent to your brother.