Is Zakat obligatory on a deceased person's estate in the bank, and how is it calculated if bank fees and taxes have been deducted from it, and is it permissible to give Zakat to a poor sister to help her prepare her daughter for marriage?

If a man dies after a full year (hawl) has passed, the zakat on his wealth is obligatory before the division of the inheritance. No zakat is due on amounts deducted as taxes before or after the hawl, because they are considered as destroyed or usurped. However, for bank fees deducted after the hawl, zakat is due on the full amount before the deduction.

If a man dies before a full year (hawl) has passed, the hawl for his wealth is interrupted, and zakat is not obligatory on it. The wealth transfers to the heirs, who begin a new hawl from the date of death. No zakat is due on amounts deducted as taxes before or after the new hawl for the heirs, whereas zakat is due on bank fees deducted after the new hawl.

It is permissible to give zakat to a poor sister, even if she is the deceased's daughter, if her share of the inheritance is not sufficient for her needs.