How is the zakat of the receivables given?
The zakat of the receivables that is certain to be collected needs to be given every year. If the zakat of the receivables is not given before they are collected, the zakat for the previous years needs to be given when they are collected. It is not necessary to give the zakat of the denied receivables or the receivables that are impossible to be collected every year. Should such receivables be collected later, it is necessary to pay the zakat of it beginning from that year; it is not necessary to pay zakat for previous years.
