Is the zakat year calculated from the day the money is received or from the day it becomes available in the account? Is it better to pay zakat in Sha‘ban or in Ramadan? Is it a condition that it reaches the beneficiaries on the day it is due, or is it sufficient to set it aside or deliver it to an agent?

The time of acquiring the wealth must be considered when calculating the time for Zakat. If the wealth was due on a specific day but its possession was delayed, the determining factor is the time it became due, because it became owned by the Zakat payer.

The time of acquiring the wealth must be set as the beginning of the Hijri year (Hawl), then Zakat must be given upon the completion of the Hawl without delay. Merely isolating the money or appointing an agent is not sufficient if it leads to delaying its payment beyond the time it becomes due. Rather, it must reach the recipient directly upon the completion of the Hawl. A slight delay for a beneficial purpose is permissible.