What is the ruling on the liability of the Imam if Zakat funds he borrowed perish in his possession?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
If the Imam borrows Zakat funds and they perish in his possession, he bears no liability for them, and the loss falls upon the poor. This holds true whether the owner of the wealth, the poor, or no one specifically requested this arrangement. This is because the Imam's possession is considered the possession of the poor. The basis for this is the Imam's established authority (*wilayah*) over the poor, evidenced by the permissibility of him taking charity on their behalf even without their explicit prior permission, similar to the guardian of an orphan taking possession of their assets. Therefore, if the funds perish without his negligence, he is not liable, just as a guardian (*wali*) of an orphan is not liable.
Supporting text
Al-Shafi'i holds that if the Imam borrows the funds without a request from the poor, he is liable. This is because the poor are considered mature and cannot be appointed a guardian over themselves; thus, his possession without their permission implies liability, analogous to a father taking possession of his adult son's assets. Furthermore, if the Imam borrows at the request of the wealth owners, the payment does not count, and the liability remains with the owners because he is their agent. If the borrowing was at the request of the poor, it is considered their liability as he acts as their agent.