What is the consequence if the owner destroys the crop or it perishes due to negligence after the Zakat obligation is due?

Primary text

If the owner destroys the crop, or if it perishes due to the owner's negligence or transgression after the obligation to pay Zakat has become due, the Zakat obligation is not waived. If the destruction occurs before the obligation is due, the Zakat obligation is waived, unless the owner intended the destruction specifically to evade paying Zakat, in which case the owner remains liable and the Zakat is not waived.