Is a woman exempt from paying zakat on the remaining quarter of her money after three-quarters of it were stolen?

If part of the wealth is stolen before Zakat (definition) becomes due, then the remaining amount is considered: if it reaches the nisab (definition) and a hawl has passed on it, its Zakat becomes obligatory. However, if it is stolen after Zakat becomes due, and what remains is less than the nisab, then the apparent view among the Shafi'is is that Zakat is obligatory on the remaining amount.

As for stolen wealth that returns to its owner, there are three opinions concerning it: a new hawl begins for it, or Zakat is paid for all the years it was absent, or Zakat is paid for only one year. Some scholars hold that there is no Zakat on it, and it is considered like newly acquired wealth, while others hold that Zakat is obligatory on it due to the completeness of ownership. Malik said that Zakat is paid for one hawl upon its retrieval.