When is zakat due on the accumulated money of the wife held by her husband, and is it sufficient to pay zakat on it when the amounts are settled with her?

The wife pays zakat on the money she borrowed, just as the creditor pays zakat on his debt. This applies in two situations:

1. If the debtor is solvent and willing to pay: The creditor must pay zakat for all past years upon receiving the money (Ahmad), or it becomes immediately obligatory along with his wealth at the end of each year (Shafi'i) because it is considered like a trust. 2. If the debtor is insolvent, procrastinating, or denying the debt: Some scholars believe that the creditor does not owe zakat, and if he receives the money, he starts a new year for it. Some believe that zakat for past years becomes obligatory upon receipt. Others believe that zakat is obligatory for only one year after receipt.

However, if you are solvent and willing to pay, your wife owes zakat on her money for all past years. Your paying zakat on her behalf is valid with her authorization, because the zakat of an adult requires their intention or authorization from them.