No Zakah is due on lost or stolen money

Assalamu aleikum, In a certain month, a Muslim peid zakah over his savings, after which he had 15000 dollars left. A few months later, he lost almost all of this money when he was cheated in a business-deal. Then again a few months later, he aquired approx. 40000 dollars due to his father's death. The question now is: should he this year pay zakat over 15000 dollars, 40000 dollars, or is there no zakat due upon him this year? If so, should he pay zakat over the 40000 dollars next year in the same month, or earlier, namely after he has had this amount in his possession for one year?

All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad is His slave and Messenger.

The first money that was stolen is no longer in the possession of its owner so there is no Zakah due on it and there is no Hawl (i.e. expiry of full lunar year over possessing the money) to be considered for it, as the Hawl has not been completed because the money has gone.

As regards the money that this person inherited from his father, then its Hawl begins on the day he inherited it. So, if a whole lunar year elapses on it from that day, then he should calculate it and pay Zakah on it. For more benefit, please refer to Fatwa 85335.

Allaah Knows best.