Can a post-dated check or promissory note for a receivable be given as zakat?

Zakat can be given in kind, such as food and clothing, or in cash, such as money, foreign currency, or gold. (Ibn Abidin, Radd al-Muhtar, 2/298-299) A check or promissory note is a document drawn up between two or more parties that specifies to whom a certain asset or amount of money belongs. Therefore, it represents the goods or money stated on it. For this reason, a wealthy person who is liable to pay zakat may endorse a promissory note, which he is certain will be paid at maturity, to a poor person as zakat. However, the obligation is only fulfilled when the money is actually collected. If the note is not paid, zakat must be given again. (See Ibn Abidin, Radd al-Muhtar, 2/270)

Source: T.C. Diyanet İşleri Başkanlığı, Din İşleri Yüksek Kurulu