How is the Zakat paid on a sum of 100,000 Saudi Riyals, for which Zakat has not been paid for 20 years or more? Should it be a single payment or in installments? And what is the detailed method of calculating it, knowing that the capital has not increased and its owner is not employed?

If 100,000 has not had its zakat paid for twenty years, its zakat must be paid immediately for all those years. The amount of zakat for each year is two thousand five hundred riyals, so the zakat for twenty years would be fifty thousand. This is according to the view that zakat is a liability on the person. However, according to the view that zakat is tied to the wealth itself, then the zakat is deducted from the principal amount each year, and then the remaining amount is subject to zakat for the following year.