Does the obligation of Zakah lapse if the possessed wealth (Nisab) is destroyed?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
The established position is that Zakah obligation does not lapse upon the destruction of the wealth, whether the owner was negligent (mufarrit) or not. This is the famous position attributed to Ahmad. The basis for this view is that Zakah becomes a debt upon the estate (dhima) once due, and it does not lapse upon the destruction of the underlying asset, similar to an ordinary debt or the price of a sold item, for which performance is not required for obligation to occur. Furthermore, unlike Hajj, the ability to perform the payment is not a prerequisite for Zakah obligation to be established. If the owner was not negligent in payment, Zakah lapses only if the destruction occurred before the ability to pay was established. If the ability to pay is established, the obligation remains. If one is unable to pay even after the obligation is established due to reasons other than negligence, such as the recipient being absent, the wealth being far away, or needing to purchase the Zakah item, one must wait until the ability to pay is established without detriment to the owner, which is more fitting than delaying payment of a debt owed to an individual.
Supporting text
A secondary view, attributed to Al-Maimuni regarding Ahmad's school, holds that Zakah lapses if the Nisab is destroyed before the owner has the opportunity to pay it, but does not lapse if it is destroyed after that opportunity has arisen. This view is also held by Al-Shafi'i, Al-Hasan ibn Salih, Ishaq, Abu Thawr, and Ibn al-Mundhir. Abu Hanifah holds that Zakah lapses upon the destruction of the Nisab under all circumstances, unless the ruler has already demanded it and the owner withheld payment. The justification is that Zakah is a right tied to the physical asset itself, thus it perishes when the asset perishes, similar to the compensation (arsh) for injury inflicted by a slave. Those who stipulate the prerequisite of ability to pay argue that since Zakah is an act of worship tied to wealth, its obligation ceases if the wealth is destroyed before performance is possible, analogous to Hajj.