Is zakat obligatory on money inherited by a woman from the National Fund for Saving and Provident after her mother's death, knowing that the money generated fixed interest and its receipt and division were delayed? And must the interest be disposed of before division, and is the agent allowed to dispose of the new interest resulting from the delayed division?

The heirs must pay the Zakat (definition) for the deceased woman's estate for the years she did not pay it before her death, and this must be done before the division of the inheritance, based on the saying of the Prophet, peace and blessings be upon him: "Fulfill Allah's right, for Allah is more deserving of fulfillment."

If the deceased used to pay Zakat, then there is no Zakat on the money after her death. Rather, Zakat becomes obligatory on each heir according to their share if it reaches the nisab (definition) (threshold) and a full hawl (lunar year) passes over it.

As for usurious gains (ribawi interest), they must be disposed of before dividing the inheritance and spent on public welfare or given to the poor and needy. If this is not done before the division, then each heir must dispose of what came into their share. As for lawful profits from mudarabah (definition) (profit-sharing), they are considered the property of the heirs.