Minor or insane owner: The Hanafis exempt the wealth under this rule; al-Shafi‘i treats zakat as a financial right that can remain payable.
Intermittent sanity: Hanafi attributions differ over recovery at the beginning and end of the year, the majority of the year, or any part.
Prompt payment: Reported positions differ about immediate discharge and permissible delay.
These are disagreements about capacity, timing and conditions—not about whether zakat itself is a religious duty.