All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad is His slave and Messenger.
The first money that was stolen is no longer in the possession of its owner so there is no Zakah due on it and there is no Hawl (i.e. expiry of full lunar year over possessing the money) to be considered for it, as the Hawl has not been completed because the money has gone.
As regards the money that this person inherited from his father, then its Hawl begins on the day he inherited it. So, if a whole lunar year elapses on it from that day, then he should calculate it and pay Zakah on it. For more benefit, please refer to Fatwa 85335.
Allaah Knows best.
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