What must be done concerning the 200 dinars that the parents gifted to the questioner when opening the account, which he was unable to return to them, so that the zakat is valid when a year has passed over the account?
If your parents favored you with a gift for a legitimate Shariah reason, it is permissible to accept the money.
However, if they favored you without a legitimate Shariah reason, the gift is forbidden, and you must return the money to them. You are not obligated to pay on this amount because it has not become firmly established in your possession, and one of the conditions for zakat is the firm establishment of ownership.
The money becomes firmly established in the possession of the donee if the donor dies before revoking or settling the gift.
If your wealth reaches the without the gifted amount, then zakat is obligatory on your wealth that has reached the nisab. But if your wealth falls short of the nisab without this amount, then return the money, and there is no zakat due from you.
It is not permissible to pay zakat in advance before possessing the nisab.
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