Under what circumstances is the delay of Zakat payment permissible?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
The delay of Zakat payment is permissible if immediate payment would cause harm (*dharar*) to the payer or their wealth, or if the payer fears detriment upon themselves. Imam Ahmad explicitly stated this ruling. This permission is supported by the Prophetic principle, "There shall be no causing of harm nor reciprocating harm" (La dharar wa la dirar). Moreover, if delaying the payment of a debt owed to another human being is permitted under such circumstances, then delaying Zakat, being a right of Allah, is certainly more permissible.
Supporting text
A specific instance where delay is permitted occurs if the Zakat becomes due before the collector (*sa'i*) arrives, and the owner fears that paying it personally might result in the collector seizing it again. In this specific case, delay until collection is allowed.