Is the master financially responsible for property belonging to the Mukatab that perished while in the Mukatab's possession?

Primary text

The master is not held financially responsible for any property that perished in the possession of the Mukatab, regardless of whether the Mukatab subsequently became unable to pay or managed to pay. This is because the property perished in the possession of the Mukatab himself, thereby resembling property that perishes in the hands of any other recipient of charity.