What is the ruling on the zakat of orphans’ money held in the bank, which cannot be accessed until they reach the age of 21, given that the guardian is unable to pay the zakat from his own money? Is zakat obligatory on it despite the inability to access it, or is it deferred until it can be accessed, whereupon the zakat for past years is then paid?

Zakat is obligatory on the orphan's wealth according to the majority of scholars. Their guardian is responsible for disbursing it. Zakat becomes due on every orphan if their share reaches the nisab (minimum threshold) by itself or when combined with other assets. The nisab is equivalent to 85 grams of gold or 595 grams of silver. If the Custodian Council is responsible for these funds, it must disburse the zakat. Otherwise, the orphan must, after reaching maturity, disburse zakat for the previous years. If the questioner is their guardian and has disbursed zakat from their wealth or donated it from her own money, it is sufficient. If she is not their guardian, disbursing it is not sufficient unless it is done with the permission of their guardian, because the guardian's intention is considered for its validity.