Q. If for e.g., I have payed six Months of Zakaat in advance and I pass away during the year, am I or my estate responsible to pay the Zakaat of the remainder of the six Months?
A. Whilst it is permissible to pay ones Zakaat in advance, the advance payment of Zakaat will only be considered discharged if; (a) a person possessed the Zakaat Nisaab at the time of the discharging Zakaat and at the end of ones Zakaatable year; (b) a person did not lose his/her entire wealth during ones Zakaatable year.
Hence, in the enquired case, if a person payed six Months Zakaat in advance and passed away during his/her Zakaatable year, Zakaat was not compulsory upon him/her as he/she did not live long enough to possess the Zakaat Nisaab at the end of his/her Zakaatable year.
Therefore, the advance payment of six Months Zakaat will not be considered as Zakaat, it will be considered as optional charity (Sadaqah). As such, you or your estate will not be liable to pay Zakaat for the remainder of six Months.
Allah Ta’ala Knows Best
Mufti Ismaeel Bassa