How is the estate of the deceased woman —consisting of jewelry— to be divided among her husband, two sons, and three daughters, and is zakat to be paid from the estate before or after its division, noting that the deceased woman passed away nine years ago and her estate has not yet been divided?

The jewelry of a deceased woman is divided among her heirs, just like her other possessions. If the jewelry was intended for savings, Zakat is obligatory on it. If its Zakat has not been paid, the heirs must pay it before distribution, because Zakat is a debt owed to Allah and is most deserving of fulfillment. The wealth is divided after the expenses of preparing the body, settling debts, and fulfilling bequests. The heirs must pay Zakat on the undivided wealth if it reaches the nisab. Regarding the division of the inheritance, the husband receives one-fourth due to the presence of a lineal descendant, and the remainder goes to the children, with the male receiving the share of two females. Matters of inheritance should be referred to Sharia courts to verify the existence of other heirs, bequests, or debts.