Ruling on Zakat for Stolen Money

Question
A lady had a certain amount of gold stolen from her, and after years, the thief returned money to her instead of the gold, and the amount of money reaches the nisab. Does she have to pay zakat on it?
Answer
I say, and with God's success: She is not obligated to pay zakat for the previous years, but she must pay zakat for this year only at the time of her zakat for her other wealth. If she does not have other wealth, she should pay zakat a year after the return of the gold, and God knows best.
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