Is Zakat obligatory on two apartments that were purchased in installments and have not yet been fully paid for, knowing that the first apartment can be relinquished in exchange for a percentage of what has been paid, and the second is still under construction and cannot be disposed of? And is the Zakat on the value paid or on the current value? And is there any problem in delaying the payment of Zakat after the due date (hawl) for the purpose of seeking out those who are deserving?

Real estate designated for housing is not subject to Zakat, nor are apartments that do not yet exist but are intended for housing. Real estate not intended for trade is not subject to Zakat, even if offered for sale, unless the intention behind the sale is to earn profit.

It is permissible to purchase apartments before their construction through an installment system (Istisna' contract) if their specifications are clearly defined and the deadline is set. It is also permissible to defer the entire price or pay it in installments.

Debt negates Zakat on intrinsic assets (such as gold, silver, and currency) if the debt consumes the entire asset or reduces it below the Nisab (minimum threshold).

There is no harm in delaying Zakat for the purpose of verifying its rightful recipients.