Is zakat obligatory on orphans' money held in the Hasabi Council until they reach maturity, and what should the guardian do if she is unable to disburse zakat from that money?

Zakat is obligatory on an orphan's wealth if each of their shares reaches the nisab (minimum threshold) and a full year has passed. The guardian or trustee must pay it with the intention of zakat. If the council managing the orphans' wealth is the guardian or trustee, then it must pay the zakat; otherwise, it will be accountable before Allah. The mother bears no responsibility if she is unable to pay the zakat. When the children reach maturity, they must pay the zakat for the preceding years.