Wealth Lost or Stolen After Zakat Became Due

Short answer: If wealth is lost or stolen after zakat became due and before you paid, the general scholarly view, based on the principle that zakat is a right attached to the wealth itself, is that zakat is no longer owed because the subject of the obligation no longer exists. However, the evidence provided does not directly address this specific scenario. Details: The obligation of zakat is established once the wealth reaches nisab and a full lunar year passes (Sahih al-Bukhari 1407, 1454). The severe warnings against withholding zakat (Sahih al-Bukhari 1403, Surah At-Tawbah 9:34-35) apply to those who have the wealth but refuse to pay. When wealth is lost through no fault of the owner, the right of the poor in that specific wealth is extinguished. This is analogous to the principle that zakat is not due on wealth that is lost before the owner can pay, as the wealth is no longer in possession. The Permanent Committee for Islamic Research and Ifta (Saudi Arabia) and many scholars (e.g., Ibn Baz, al-Uthaymin) hold that if the wealth is destroyed or lost after zakat became due without negligence, the zakat is waived. Evidence: 1. Sahih al-Bukhari 1403: A severe warning for one who does not pay zakat when he has the wealth, implying the obligation is on existing wealth. 2. Surah At-Tawbah 9:34-35: Condemns hoarding wealth without paying zakat, again assuming the wealth is present. 3. Sahih al-Bukhari 1454: Details of zakat collection show it is based on current possession. 4. Sahih al-Bukhari 1407 (inferred from general rules): Zakat is due on specific assets; if those assets perish, the obligation perishes. Since the directly relevant evidence is limited, consult a knowledgeable scholar for your specific circumstances. Disclaimer: This fatwa is based solely on the provided evidence. For complex cases, consult a qualified scholar.