What is the ruling on money given as Zakat for wealth that has not reached the Nisab, and is it permissible to deduct this money from what is obligatory to be given when the Nisab is reached?

What is given from gold that has not reached the nisab (minimum threshold for zakat) is not considered zakat. Rather, it is a charity for which the doer will be rewarded, based on the Almighty's saying: "And whatever good you do, never will it be denied to you." This money, paid out, cannot be accounted for as zakat for a subsequent year because it left the ownership of the muzakki (zakat payer) as soon as the poor person received it. Furthermore, it is not permissible to hasten zakat before the money reaches the nisab.