Who is obligated to pay Zakat on the deferred dowry and furniture in a marriage, and when?

A person does not specify a day for thew hawl (one lunar year), rather it is the day on which he possessed the nisab (definition) (minimum amount subject to zakat (definition)). The deferred mahr (dowry) is a debt owed by the husband, and the wife must pay zakat on it for past years when she receives it. As for deducting the debt owed by the husband to his wife from the zakatable wealth, it is deducted if he does not possess a disposable asset he does not need, otherwise it is not. Household furniture is not subject to zakat because it is intended for personal use.