Can a guardian appointed by the ruler dispose of Zakat owed on apparent wealth after the obligation has become due?
Chapter on Zakat on Debt and Charity
Al-Mughni
Book of Zakat
Primary text
If the ruler places a guardian over the property after the Zakat obligation becomes due, the guardian does not possess the authority to discharge that Zakat because the owner's control over the property has been severed. If the owner confesses to the debt of Zakat after the guardianship is imposed, this confession is not accepted, and the Zakat remains a liability against his personal estate, similar to a debt owed to other human creditors.
Supporting text
There is a view suggesting that the Zakat obligation is waived if the guardianship is imposed before the owner had the opportunity to pay it, analogous to a situation where the property is destroyed.