Praise be to Allah, and may Allah’s peace and blessings be upon the Messenger of Allah, his family and his companions. Wa alaikum assalam wa rahmatullahi wa barakatuh. As to what follows: In response to your question, we say: Zakat is not due on money which has not been possessed because one of the conditions of the compulsoriness of Zakat is possession of wealth. This is a point of agreement among the scholars. Allah the Exalted said, “Take Sadaqah (alms) from their wealth in order to purify them and sanctify them with it” [at-Tawbah: 103]. However, in this case the person will not have the wealth so Zakat is not due from him.