[Al-Bukhari and Muslim]
Query about late payment of Zakat.
Answer:
In the Name of Allah, the Most Gracious, the Most Merciful.
As-salāmu ‘alaykumwa-rahmatullāhiwa-barakātuh.
When zakat is due upon an individual, it should be paid immediately. To delay in paying zakat is a sin. For that, one should make taubah and istighfaar.
Nevertheless, if one did not pay zakat in the past, the exact amount due at that time is payable now. The inflation on the amount will not be considered. If the person wants to contribute an extra amount on the exact amount due, he may do so.
And Allah Ta’āla Knows Best
Mufti Ebrahim Desai.