If a person had saved money to build a house and within that period, the time to pay zakāt came, then paying zakāt on this amount which was saved is also necessary.
Zakāt is wājib on cash regardless of the reason for keeping it, whether for spending on maintenance or to allow it to increase [in value]. [Haashiyah At-Tahtawi Deoband, page 715, Shami Zakariyya 3/179, Fatawa Mahmoodiyah Dabhel 9/339]
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