What is the ruling when the amount designated for Zakat is set aside (isolated) but subsequently destroyed before being delivered?

Primary text

If the owner isolates the Zakat amount and forms the intention that it is Zakat, and it subsequently perishes, the liability for paying Zakat remains upon the owner of the wealth. The Zakat is not discharged by this loss, regardless of whether the owner could have delivered it or not. The ruling is the same as in the preceding issue.