Question: 

A person passed away, but his estate has not yet been wound up. Are the heirs required to pay Zakaat on their respective shares that they will receive when the estate is wound up, or do they pay Zakaat only after receiving their shares? 

Answer: 

In the enquired instance, they will only pay Zakaat of their respective shares of inheritance (which they are going to receive in future), after receiving their respected shares.i