Praise be to Allaah.
There is no zakaah on this money until one whole year has
passed since it came into the possession of the beneficiary.
Al-Bahooti (may Allaah have mercy on him) said in
Kashshaaf al-Qinaa’ (2/172): Zakaah should be paid on money that is
bequeathed to a specific individual after it has been in his possession for
one year. End quote.
Shaykh Ibn Baaz (may Allaah have mercy on him) was asked
about a man who died and bequeathed 2000 riyals to one of his brothers so
that he could get married, and a few years passed between the man’s death
and his brother’s getting married. Is zakaah due on this money?
He (may Allaah have mercy on him) replied: If he bequeathed
it to a specific individual, then it became the property of that individual
when he took possession of it, and he should pay zakaah on it when one year
has passed even if he delays getting married. End quote.
Majmoo’ al-Fataawa (14/41).
And Allaah knows best.