What is the ruling on the dower (mahr) if the wife takes possession of it, a full year passes, Zakat is due on it, and then the husband divorces her before consummation?
Chapter on Zakat on Debt and Charity
Al-Mughni
Book of Zakat
Primary text
If the wife takes possession of her dower, a full year passes, Zakat becomes due on it, and then the husband divorces her before consummation, the husband reverts to half of the dower. The Zakat due is from the remaining half belonging to the wife. The evidence for this is the saying of Allah the Almighty: {Then [revert to] half of what you have stipulated} [Quran 2:237]. Furthermore, since the husband can revert to the physical dower asset, he is not entitled to revert to its monetary value, similar to the case where none of the dower has been lost.
Supporting text
Al-Shafi'i, in one of his opinions, holds that the husband reverts to half of what remains and half of the value of the portion that was expended (due to Zakat payment). This is because if the entirety of the dower had been destroyed, he would revert to half of its value, so the same applies if only a part is lost.