Chapter on Categories Upon Whom Zakat is Obligatory

Muhammad ibn Muslim reported from him (Imam Jafar ibn Muhammad Al-Sadiq عليه السلام) that a man asked him about someone who sent the Zakat of his wealth to be distributed, but it was lost before being distributed. The man asked: "Is he liable for it until it is distributed?" The Imam عليه السلام replied: "If he found someone to whom he could give it but did not hand it over, he is liable for it until he gives it. However, if he could not find someone to give it to and sent it to its rightful recipients, then he is not liable for it, as it has left his possession. The same applies to a trustee (executor of a will) who is entrusted with something. If he finds the rightful owner to whom he was instructed to deliver it but does not hand it over, he is liable. However, if he cannot find the rightful owner, he is not liable."