Is Zakat due on the price paid for an item if a full year passes before the buyer takes possession?

Primary text

Zakat is obligatory upon the seller for the price (*thaman*) if a full lunar year elapses before the buyer takes possession of the purchased item, provided the contract remains valid. Similarly, Zakat is due on the amount paid in advance (*salam*) if a full year elapses before the recipient takes possession of the agreed-upon item (*muslam fih*), provided the contract is still active. This is because ownership of the price remains established for the seller in the first case, and ownership of the advance payment remains established for the one who paid it (the seller to the *salam* contract).