Is Zakat now due on the husband's share of his father's wealth, which has not yet been divided because it was left at the disposal of the mother, or will it be due after its division following her death?

Transactions may appear similar, but their realities differ based on intentions, and intention is the foundation of deeds. If the heirs intended to transfer ownership of the money to the mother for her own expenditure, then the money belongs to her and she is obligated to pay Zakat on it. However, if the intention was merely to delay the distribution with the mother's permission to benefit from it, then the heirs own the inheritance from the date of the deceased's passing. In this case, Zakat becomes obligatory on each heir according to their share after one year has passed since the death, whether it involves money or real estate prepared for trade. Whatever one of the heirs spends from the inheritance before its distribution will be calculated from their share.