Ruling 1977 — Alms Tax (Zakat)

If a person can deliver zakat to someone who is entitled to receive it but does not, and it perishes without him being negligent in looking after it, in the event that he did not have a valid reason for the delay, he must give zakat again in replacement. In fact, even if he had a good reason for the delay – for example, he had intended to give it to a poor person in particular, or he wanted to distribute it to poor people gradually – then based on obligatory precaution, he is responsible for it.