Paying Zakat on Money Intended for Buying an Apartment or Starting a Project

Question
A woman paid her Zakat last year, and this year she wanted to start a project or buy an apartment with that amount but was unsuccessful. Should she pay Zakat on it again this year?
Answer
I say, and with God's help: The zakat on wealth is obligatory on wealth once a year, provided that it reaches the nisab and a year has passed over it. Therefore, she must pay the zakat on wealth this year as long as the conditions are met, and God knows best.
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