The Ruling on the Missed Zakat Payment for the Insolvent

Question
A person was wealthy and did not pay the zakat on his wealth, and then he became insolvent after years. What is the ruling on the zakat he missed? Is it permissible for his children to pay the missed zakat on his behalf from their own money?
Answer
I say, and with God's success: What is due from him in terms of zakat remains as a debt on his conscience before God Almighty, and it is recommended for his children to pay it on his behalf, and God knows best.
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