Is zakat obligatory on the advance dower if the wife has not taken possession of it, or if the wife has forgiven her husband for it after the marriage?

The immediate (accelerated) dowry that has not been received is considered a debt. If a year passes over it and the husband is solvent and willing to pay, then zakat is due on it. However, if the husband is insolvent or procrastinating, then no zakat is due on it until it is received. If a year has not passed over it, because it was received or absolved, then no zakat is due on it, based on the Prophet's (peace and blessings be upon him) saying: "There is no zakat on wealth until a year passes over it."