What is the ruling regarding Zakat on a deferred dower (mahr) that has passed one Hawl (lunar year) after the wife absolves the husband of the debt?
Chapter on Zakat on Debt and Charity
Al-Mughni
Book of Zakat
Primary text
There are two recorded opinions concerning Zakat liability on a deferred dower after the wife forgives it following the passage of one full year. The primary opinion holds that Zakat is incumbent upon the wife because her act of release is considered a disposition of the asset, similar to if she had taken possession. Imam Ahmad explicitly stated concerning a wife who gifts her dower to her husband after ten years have passed, that the Zakat is due from the wife because the wealth was originally hers. This ruling aligns with the principle that Zakat is due on wealth that has been possessed for a year.
Supporting text
The secondary opinion asserts that Zakat is due from the husband, as he possesses what was already a debt upon him, implying his ownership never truly ceased. A third possibility suggests Zakat is not due from either party because the wife never physically received the debt, and the husband never truly gained new ownership, only the cancellation of the obligation, unless the debt was of a type upon which Zakat is due when possessed.