What constitutes negligence (Tafriit) regarding the payment of Zakah?

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Negligence occurs when the owner has the capacity to dispense the Zakah payment but refrains from doing so. If the owner lacks the capacity to dispense it—whether due to the absence of a rightful recipient, the distance of the wealth, the need to purchase the Zakah item, or being in the process of purchasing it—then the owner is not deemed negligent.