What is the proper procedure for handling the estate of a man who passed away, leaving behind a mother, a wife, and five male children, and how is Zakat calculated on money and gold after one year has passed since his death, given that the allocation of money and gold to individuals has not yet completed a full year?

If what the children and wife took from the inheritance does not exceed their lawful share, then there is no harm in that. As for the remaining amount, if the heirs are adult and mature, there is no harm in spending from it with their consent without distinguishing the share of each heir, acting on the permissibility of mixing companions in food. However, if the heirs are minors, the guardian must dispose of each heir's share in a way that is most beneficial for them. If their expenses vary significantly, the minor's share must be distinguished and spent on them from it, and their money should not be mixed with the money of others. But if their expenses are similar, there is no harm in spending on them from the money before distinguishing the share of each heir, according to the Almighty's saying: "And if you mix with them, they are your brothers." The entire inheritance must be divided according to Islamic law. As for zakat, it is obligatory on the money of each child if it reaches the نصاب (which is equivalent to 85 grams of gold) and a full year has passed, and it is a quarter of a tenth. If the bank is usurious, it is not permissible to deposit money in it, and it must be withdrawn, and the usurious interest disposed of by spending it on charitable causes.