Delaying the payment of Zakat without a valid Islamic excuse is a serious sin for which a Muslim must sincerely repent to Allah. Zakat is a fundamental pillar of Islam and a right that Allah has legislated for specific categories of recipients. This obligation does not disappear if it is not paid on time.

According to the Permanent Committee for Scholarly Research and Ifta', anyone who has failed to pay Zakat for previous years is required to pay it retroactively as soon as possible. It is a debt that remains on one's conscience and must be discharged.

The procedure is to calculate the amount of zakatable assets for each year that was missed. One must determine if their wealth (including cash, gold, silver, and business inventory) reached the minimum threshold (nisab) in each of those years. If it did, they must calculate 2.5% of the total value and pay it for that year. This must be done for every single year the Zakat was due.

If the exact figures for one's wealth in past years are not known, one must make a diligent effort to estimate the amounts. It is better to overestimate to ensure the obligation is fulfilled and one's responsibility before Allah is cleared. The entire overdue amount should then be paid immediately to the rightful beneficiaries of Zakat.