All perfect praise be to Allah the Lord of the Worlds. May His peace and blessings be upon Prophet Mohammad and upon all his family and companions.

Zakat is a pillar of Islam, one of its compulsory duties, and one of the most sublime acts of worship, being the twin of Prayer (Salat); as Allah (The Most High) says {what means}: "And establish the prayer and give the Zakat." [Al-Baqarah/43]. Zakat on owned wealth becomes due when it reaches the Niṣāb (The minimum amount of wealth the Muslim must possess to become obligated to pay Zakat) and one full lunar year has passed over it, because it is wealth that has met the conditions of Zakat, and is therefore paid every lunar year.

As for frozen accounts whose owners cannot dispose of the funds, they fall into two categories:

First: If the bank is investing this account and it generates returns for its owner, then Zakat is obligatory on it because it is wealth that is growing for its owner.

Second: If the account is frozen, and its owner cannot withdraw or dispose of the funds, and it does not generate returns, then Zakat is not obligatory until the owner takes possession of it. If they take possession of it, they must pay Zakat for one year only. The resolution of the International Islamic Fiqh Academy in its sixteenth session states: "The Legal Deposit: is what the competent authorities require to be deposited with a bank to grant a license to the company. If it is held temporarily, the company pays Zakat on it along with its assets. But if it is held continuously, it is paid for one year when it is returned to the company."

In conclusion, if the frozen accounts are invested for their owners, Zakat is paid every year. But if the owners cannot withdraw or dispose of the funds, Zakat is not obligatory until the owner takes possession of it, upon which they pay Zakat for one year only. And Allah (The Most High) knows best.