The easiest applicable philosophy for zakaat that shaykh has been educating about in all his zakaat related videos is that, whatever money you have got on zakaat date you have to pay zakaat on that. This is very easy and is also the opinion of a number of scholars.
Everything you have in hand zakaat needs to be paid upon it, i.e., what is on your cards, in your current account, in your savings account, hidden money in some random place. All of this needs to be valued and zakaat needs to be paid on this amount.
Shaykh Abu Eesa answers and explains....
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