How does a man pay zakat on his wealth when he has not yet received the price for the dates he sold, and nothing remains from the price of the sheep he sold after paying his debts?

Sheep designated for trade are subject to zakat as trade goods if their value reaches the nisab and a hawl (full lunar year) passes over them. Their value is determined at the end of the hawl based on their purchase price. As for the debt resulting from the sale of ajwah (dates), there are two cases: If the debt is owed by an acknowledging and capable debtor, zakat is due every year, and it is permissible to delay paying it until it is collected, whereupon zakat for all past years is paid. However, if the debt is owed by an insolvent or denying debtor, zakat is not obligatory until it is collected, and then zakat is paid for one year, or for all past years to avoid scholarly disagreement. The default rule for paying zakat is immediate payment, but delay is permissible if liquidity is not available. The nisab for banknotes is the equivalent of 85 grams of gold or 595 grams of silver, and the zakat amount is a quarter of one-tenth (2.5%).