Is the obligation to pay Zakat removed if it perishes after the due time but before being delivered to the poor?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
The obligation to pay Zakat does not fall away from the owner if the Zakat amount perishes after its due time but before it reaches the poor. This opinion is held by Al-Zuhri, Al-Hakam, Hammad, Al-Thawri, and Abu Ubayd. Al-Shafi'i agrees, with the stipulation that if the owner was not negligent in paying or preserving the designated Zakat fund, he reverts to his own wealth. If what remains covers the amount of Zakat, he pays it from that; otherwise, he does not. The evidence for the primary view is that Zakat is an established right upon the owner. If it perishes before reaching its rightful recipient, the obligation is not discharged, analogous to a debt owed to another human being.
Supporting text
The Companions of Ray' (Abu Hanifa's school) rule that the owner pays from what remains, unless the remainder falls below the minimum threshold (Nisab), at which point the Zakat obligation is dropped entirely, regardless of whether the owner was negligent or not. Imam Malik holds that if the owner designated the Zakat and placed it in its proper location, it suffices him. However, if he designates it later, he remains liable for it. Malik also stated that the owner pays from the remainder proportionally, even if only ten Dirhams remain.