Is it permissible not to demand the return of money stolen by one's brother, and to deduct it from the Zakat threshold of forty thousand Egyptian Pounds?

A Muslim must pay zakat on his wealth if the conditions for its obligation are met: complete ownership, the passing of a full year (for non-agricultural produce), and reaching the nisab (85 grams of gold or 595 grams of silver, or the equivalent value of the lower of these metals in circulating currency). If two years have passed since owning the nisab, zakat for two years becomes obligatory. However, if the nisab was not complete in the first year, there is no zakat due for that year. The amount of zakat on money and trade goods is one-quarter of one-tenth (2.5%). It is not permissible to count stolen money that you donated to your brother as part of the obligatory zakat, because zakat requires the intention to pay it at the time of giving and receiving, and stolen money is considered merely a release [of liability]. A Muslim is warned against delaying the payment of zakat beyond its due time, as this is Islamically forbidden.