Is Zakat obligatory on the estate of a deceased person who repented before his death and paid the Zakat for his last year, concerning the years for which he had not paid Zakat before his repentance, and do his children pay it?

Zakat is one of the pillars of Islam, and failing to pay it is a sin. Zakat is not waived by the death of the owner of the wealth; rather, it must be paid from his wealth, even if he did not bequeath it. This is the view of the majority of scholars. The heirs are obligated to pay Zakat for the previous years that the deceased did not pay it, as this completes the deceased's repentance.